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The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
12 references·1 citing·46 second hop
The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting? (2021)The case of taxing multinational corporat…INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)INTERNATIONAL CORPORATE TAX A…Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019)Are Less Developed Countries …Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018)Global distribution of revenu…Effective tax rates and firm size in Ethiopia (2018)Effective tax rates and firm …Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Multinationals’ profit respon…Estimating profit shifting in South Africa using firm-level tax returns (2016)Estimating profit shifting in…Base Erosion, Profit Shifting and Developing Countries (2016)Base Erosion, Profit Shifting…Tax Havens: International Tax Avoidance and Evasion (2009)Tax Havens: International Tax…Capital Structure and International Debt Shifting (2007)Capital Structure and Interna…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Revenue erosion through exemption and evasion in Cameroon, 1993 (1997)Revenue erosion through exemp…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Resources Matter (2024)Resources MatterLessons from Behavioral Responses to International Taxation (1999)The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?* (2013)Changes in corporate effective tax rates over the past 25 years (2017)The unpublished manuscript (2018)Bias in meta-analysis detected by a simple, graphical test (1997)Econometric Analysis of Cross Section and Panel Data (2001)Investigating and dealing with publication and other biases in meta-analysis (2001)Profit shifting of U.S. multinationals (2017)Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019)Income tax evasion: a theoretical analysis (1972)Tax evasion: A model (1973)Why people pay taxes : tax compliance and enforcement (1992)19 The World Distribution of Household Wealth (2008)Personal Wealth from a Global Perspective (2008)How Business is Done in the Developing World: Deals versus Rules (2015)Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)You’ve Got Mail: A Randomized Field Experiment on Tax Evasion (2019)Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)Panel Data Econometrics (2003)Bootstrap-Based Improvements for Inference with Clustered Errors (2008)Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income (2019)Real Effects of Private Country-by-Country Disclosure (2019)Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda (2020)The Determinants of Capital Structure Choice (1988)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Legal Determinants of External Finance (1997)International Tax Coordination for a Second-Best World (Part II) (2010)International Trade, Multinational Activity, and Corporate Finance (2014)International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots (2018)Initial conditions and moment restrictions in dynamic panel data models (1998)Taxes and the location of production: evidence from a panel of US multinationals (1998)Do countries compete over corporate tax rates? (2007)Destination-Based Cash Flow Taxation (2017)PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT (2018)The Capital Structure Puzzle (1984)Earnings management to avoid earnings decreases and losses (1997)Competing for capitals: the great fragmentation of the firm and varieties of FDI attraction profiles in the European Union (2020)Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data (2020)Multinational corporations and tax havens: evidence from country-by-country reporting (2021)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Law and Finance (1998)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)Theft and taxes☆ (2007)
this work references cited by second hop

References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2009Tax Havens: International Tax Avoidance and Evasion455 cited
  • 2018Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results375 cited
  • 2017Multinationals’ profit response to tax differentials: Effect size and shifting channels322 cited
  • 2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS319 cited
  • 2016Base Erosion, Profit Shifting and Developing Countries259 cited
  • 2019Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data148 cited
  • 1997Revenue erosion through exemption and evasion in Cameroon, 1993123 cited
  • 2007Capital Structure and International Debt Shifting45 cited
  • 2016Estimating profit shifting in South Africa using firm-level tax returns43 cited
  • 2018Effective tax rates and firm size in Ethiopia31 cited

Cited by

  • 2024Resources Matter17 cited

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