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Corporate Effective Tax Rates for Research and Policy
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Corporate Effective Tax Rates for Research and Policy (2023)Corporate Effective Tax Rates for Researc…Tax Compliance and Enforcement (2019)Tax Compliance and EnforcementWHAT MOTIVATES TAX COMPLIANCE? (2018)WHAT MOTIVATES TAX COMPLIANCE?Changes in corporate effective tax rates over the past 25 years (2017)Changes in corporate effectiv…Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)Taxing across Borders: Tracki…The separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Evaluating Tax Policy for Location Decisions (2002)Evaluating Tax Policy for Loc…Proxies for the corporate marginal tax rate (1996)Proxies for the corporate mar…Debt and the marginal tax rate (1996)Debt and the marginal tax rateEffective tax rates in macroeconomics (1994)Effective tax rates in macroe…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Determinants of Capital Structure Choice (1988)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Credit Ratings and Capital Structure (2006)Is doing good good for you? how corporate charitable contributions enhance revenue growth (2009)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Determinants of Firms' Hedging Policies (1985)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)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Corporate income tax reforms and international tax competition (2002)Bank Competition and Financial Stability (2008)Corporate taxes and the location of intangible assets within multinational firms (2010)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)Errors in Estimating Accruals: Implications for Empirical Research (2002)Fiscal Policy in General Equilibrium (1990)Long-Run Policy Analysis and Long-Run Growth (1991)Fiscal policy and economic growth (1993)Taxing Capital? Not a Bad Idea After All! (2007)The cyclical behavior of equilibrium unemployment and vacancies revisited (2008)The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States (2013)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (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)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)Tax Policy for Economic Recovery and Growth (2011)Taxation and International Migration of Superstars: Evidence from the European Football Market (2013)
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References

  • 2010A review of tax research3,167 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1994Effective tax rates in macroeconomics1,057 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 1996Debt and the marginal tax rate893 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2002Evaluating Tax Policy for Location Decisions736 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 1996Proxies for the corporate marginal tax rate640 cited
  • 2019Tax Compliance and Enforcement625 cited
  • 2014Taxing across Borders: Tracking Personal Wealth and Corporate Profits602 cited
  • 2013The separation of ownership and control and corporate tax avoidance509 cited
  • 2017Changes in corporate effective tax rates over the past 25 years471 cited
  • 2018WHAT MOTIVATES TAX COMPLIANCE?

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