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Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request
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Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request (2022)Are Tax Havens and Offshore Financial Cen…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Do IRS Audits Deter Corporate Tax Avoidance? (2012)Do IRS Audits Deter Corporate…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…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Theories of Tax Competition (1999)Theories of Tax CompetitionDeterminants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Taxes and firm size (1983)Taxes and firm sizeA Pure Theory of Local Expenditures (1956)A Pure Theory of Local Expend…An Exploration in the Theory of Optimum Income Taxation (1971)The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)Strategic Interaction Among Governments: An Overview of Empirical Studies (2003)Toward A Second-Generation Theory of Fiscal Federalism (2005)The Architecture of Government (2007)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Determinants of Firms' Hedging Policies (1985)Corporate Governance and Equity Prices (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Specification Tests in Econometrics (1978)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition (1974)An Essay on Fiscal Federalism (1999)Teachers, Schools, and Academic Achievement (2005)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1956A Pure Theory of Local Expenditures13,318 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2010A review of tax research3,167 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1999Theories of Tax Competition1,661 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2006Tax shelters and corporate debt policy799 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
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited

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  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
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