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Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms
16 references·1 citing·50 second hop
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References

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  • n.d.Debt and the marginal tax rate607 cited
  • 2003OWNERSHIP STRUCTURE, EXPROPRIATION, AND PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA.550 cited
  • 2011Business Group Affiliation, Performance, Context, and Strategy: A Meta-analysis537 cited
  • 2017Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement279 cited
  • 2006Business groups and their types166 cited
  • 2005Family ties, interlocking directors and performance of business groups in emerging countries: The case of Chile153 cited
  • 2016Firm internationalization, business group diversification and firm performance: The case of Latin American firms118 cited
  • 2004How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy113 cited
  • 2003

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Taxes, keiretsu affiliation, and income shifting
103 cited
  • 2009Tax Motivated Income Shifting and Korean Business Groups (Chaebol)100 cited
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    • 2025Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance18 cited