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Cost Structure and Tax-Motivated Income Shifting
16 references·0 citing·43 second hop
Cost Structure and Tax-Motivated Income Shifting (2023)Cost Structure and Tax-Motivated Income S…Text-Based Network Industries and Endogenous Product Differentiation (2016)Text-Based Network Industries…THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2015)THE EFFECT OF PROFIT SHIFTING…Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts (2012)Do Managers Always Know Bette…Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (2012)Are U.S. Multinational Corpor…Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Cash Flow Patterns as a Proxy…Operating Leverage (2010)Operating LeverageManagerial Accounting (2009)Managerial AccountingTax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)Intangible Income, Intercompa…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Market valuations in the New Economy: an investigation of what has changed (2002)Market valuations in the New …Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…Activity-based Systems: Measuring the Costs of Resource Usage (1992)Activity-based Systems: Measu…Transfer Pricing and Organizational Form (1991)Transfer Pricing and Organiza…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Tax competition: a literature review (2011)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The theory and practice of econometrics (1986)Handbook of Management Accounting Research (2009)Cost Behavior and Analysts’ Earnings Forecasts (2010)Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Corporate Disclosure Policy and Analyst Behavior. (1996)Industry costs of equity (1997)Annual report readability, current earnings, and earnings persistence (2008)Management Forecast Quality and Capital Investment Decisions (2013)Before an Analyst Becomes an Analyst: Does Industry Experience Matter? (2016)Does institutional ownership influence firm performance? Evidence from China (2017)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)On the use of instrumental variables in accounting research (2009)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)When Does Tax Avoidance Result in Tax Uncertainty? (2018)Stability in Competition (1929)Stability in Competition (1990)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)Artificial intelligence, firm growth, and product innovation (2023)Risk, Return, and Equilibrium: Empirical Tests (1973)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)The Cross-Section of Expected Stock Returns (1992)Reputation Management as a Motivation for Sales Structure Decisions (1999)Customer-Base Concentration, Profitability, and the Relationship Life Cycle (2015)Stock market reactions to adverse ESG disclosure via media channels (2021)Empirical tax research in accounting (2001)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Fundamental Changes in Marketing Organization: The Movement toward a Customer-Focused Organizational Structure (2000)Theory and practice of online learning (2004)Asymmetric Cost Behavior (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 2016Text-Based Network Industries and Endogenous Product Differentiation2,114 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,515 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 1992Activity-based Systems: Measuring the Costs of Resource Usage479 cited
  • 2012Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts394 cited
  • 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited
  • 2012Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?330 cited
  • 2010Operating Leverage312 cited
  • 2002Market valuations in the New Economy: an investigation of what has changed305 cited
  • 1991Transfer Pricing and Organizational Form304 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
  • 2009Managerial Accounting274 cited

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THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND
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