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The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals
16 references·16 citing·48 second hopsampled
The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals (2015)The Effect of Tax and Nontax Country Char…Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)Earnings shocks and tax-motiv…CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES (2012)CROSS-COUNTRY COMPARISONS OF …Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions (2010)Real Effects of Accounting Ru…Corporate taxes and the location of intangible assets within multinational firms (2010)Corporate taxes and the locat…A review of tax research (2010)A review of tax researchUsing Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Using Financial Accounting Da…International Taxation and Multinational Firm Location Decisions (2008)International Taxation and Mu…The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007)The Impact of Taxation on the…The demand for tax haven operations (2005)The demand for tax haven oper…Do tax havens divert economic activity? (2005)Do tax havens divert economic…Foreign direct investment in a world of multiple taxes (2003)Foreign direct investment in …Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Do Taxes Influence Where U.S. Corporations Invest? (2000)Do Taxes Influence Where U.S.…State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)State and provincial corporat…The Effect of National Culture on the Choice of Entry Mode (1988)The Effect of National Cultur…Conditional logit analysis of qualitative choice behavior (1972)Conditional logit analysis of…Tax Policy Expectations and Investment (2024)Tax Policy Expectations and I…The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations (2021)The Influence of Corporate In…Narrative Reporting: State of the Art and Future Challenges (2021)Narrative Reporting: State of…Effective Tax Planning (2021)Effective Tax PlanningThe Real Effects of Mandatory Corporate Social Responsibility Reporting in China (2020)The Real Effects of Mandatory…Board Risk Oversight and Corporate Tax-Planning Practices (2020)Board Risk Oversight and Corp…The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union (2019)The interplay between mandato…The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance (2019)The Economic Effects of Speci…Looking through conduit FDI in search of ultimate investors – a probabilistic approach (2019)Looking through conduit FDI i…Tax treaties and foreign direct investment: a network approach (2018)Tax treaties and foreign dire…Optimal tax routing: network analysis of FDI diversion (2018)Optimal tax routing: network …On the Relevance of Double Tax Treaties (2018)On the Relevance of Double Ta…Multinational Tax Incentives and Offshored U.S. Jobs (2018)Multinational Tax Incentives …Tax Loss Carrybacks: Investment Stimulus versus Misallocation (2017)Tax Loss Carrybacks: Investme…Agressividade Tributária: Um Survey da Literatura (2017)Agressividade Tributária: Um …Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives (2016)Multinational transfer pricin…Law and Finance (1998)Much Ado about Nothing? Do Domestic Firms Really Benefit from Foreign Direct Investment? (2004)Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe (2010)Relocation of headquarters and international taxation (2010)Intellectual property box regimes: effective tax rates and tax policy considerations (2014)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Lessons from Behavioral Responses to International Taxation (1999)The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)Tax competition: a literature review (2011)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Corporate income tax reforms and international tax competition (2002)A Review of the Empirical Literature on FDI Determinants (2005)Investment Climate and FDI in Developing Countries: Firm-Level Evidence (2009)FDI AND TAXATION: A META-STUDY (2011)Journal of International Business Studies (1975)The Internationalization Process of the Firm—A Model of Knowledge Development and Increasing Foreign Market Commitments (1977)Culture's Consequences: International Differences in Work-Related Values. (1983)The theory and practice of econometrics (1986)The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances (1998)INTERNATIONAL EXPANSION BY NEW VENTURE FIRMS: INTERNATIONAL DIVERSITY, MODE OF MARKET ENTRY, TECHNOLOGICAL LEARNING, AND PERFORMANCE. (2000)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-Level Evidence (2002)Corporate taxation and the choice of patent location within multinational firms (2012)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Empirical tax research in accounting (2001)Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Long-Run Corporate Tax Avoidance (2008)The importance of the internal information environment for tax avoidance (2014)Public Pressure and Corporate Tax Behavior (2015)Tax Aggressiveness and Corporate Transparency (2018)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)A New Database on the Structure and Development of the Financial Sector (2000)The ultimate ownership of Western European corporations (2002)Corporate tax avoidance and high-powered incentives (2005)Wages and International Rent Sharing in Multinational Firms (2005)Profit shifting of U.S. multinationals (2017)Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Macroeconomics and Reality (1980)Discrete Choice Methods with Simulation (2001)
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References

  • 1972Conditional logit analysis of qualitative choice behavior14,281 cited
  • 1988The Effect of National Culture on the Choice of Entry Mode6,253 cited
  • 2010A review of tax research3,167 cited
  • 2005The demand for tax haven operations622 cited
  • 2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Foreign direct investment in a world of multiple taxes294 cited
  • 2012Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals256 cited
  • 2008International Taxation and Multinational Firm Location Decisions215 cited
  • 2010Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions184 cited
  • 2000Do Taxes Influence Where U.S. Corporations Invest?183 cited
  • 2005Do tax havens divert economic activity?166 cited
  • 2007The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence140 cited
  • 1998

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State and provincial corporate tax planning: income shifting and sales apportionment factor management
137 cited
  • 2012CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES133 cited
  • Cited by

    • 2017Tax Loss Carrybacks: Investment Stimulus versus Misallocation86 cited
    • 2021Narrative Reporting: State of the Art and Future Challenges74 cited
    • 2017Agressividade Tributária: Um Survey da Literatura74 cited
    • 2018On the Relevance of Double Tax Treaties71 cited
    • 2019Looking through conduit FDI in search of ultimate investors – a probabilistic approach70 cited
    • 2018Optimal tax routing: network analysis of FDI diversion68 cited
    • 2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
    • 2018Tax treaties and foreign direct investment: a network approach59 cited
    • 2020The Real Effects of Mandatory Corporate Social Responsibility Reporting in China54 cited
    • 2021Effective Tax Planning53 cited
    • 2018Multinational Tax Incentives and Offshored U.S. Jobs50 cited
    • 2016Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives46 cited
    • 2020Board Risk Oversight and Corporate Tax-Planning Practices42 cited
    • 2024Tax Policy Expectations and Investment41 cited
    • 2019The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance40 cited
    • 2021The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations37 cited