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Multinational firms in tax havens – corporate motives, regulatory countermeasures, and recent statistics
16 references·0 citing·46 second hop
Multinational firms in tax havens – corporate motives, regulatory countermeasures, and recent statistics (2024)Multinational firms in tax havens – corpo…The Missing Profits of Nations (2022)The Missing Profits of NationsRedrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens (2021)Redrawing the Map of Global C…How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? (2021)How Does Financial‐Reporting …Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13 (2020)Does Private Country‐by‐Count…The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Effects of Financial Repo…Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019)Comparing UK Tax Returns of F…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown (2014)The End of Bank Secrecy? An E…Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets (2013)Taking the Long Way Home: U.S…Treasure Islands (2010)Treasure IslandsUsing 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 Havens: International Tax Avoidance and Evasion (2009)Tax Havens: International Tax…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…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Fiscal Paradise: Foreign Tax Havens and American Business (1990)Fiscal Paradise: Foreign Tax …Lessons 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(2017)Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018)The unpublished manuscript (2018)Salience and Taxation: Theory and Evidence (2009)Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Who owns the wealth in tax havens? Macro evidence and implications for global inequality (2018)Tax Evasion and Inequality (2019)Tax policy and foreign direct investment (1985)Investment, Financing Decisions, and Tax Policy (1989)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Internalization (1992)Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Tax Competition With Parasitic Tax Havens (2006)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Real Effects of Disclosure Regulation: Evidence from the European Union's CSR Directive (2017)Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation (2021)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)Corporate taxes and the location of intangible assets within multinational firms (2010)The Global Decline of the Labor Share* (2013)Capital is Back: Wealth-Income Ratios in Rich Countries 1700–2010 * (2014)What Is Real and What Is Not in the Global FDI Network? (2019)Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens (2020)The Fall of the Labor Share and the Rise of Superstar Firms* (2020)Time to Care: Unpaid and underpaid care work and the global inequality crisis (2020)Government Ownership of Banks (2002)International profit shifting within multinationals: A multi-country perspective (2007)Firms' financial choices and thin capitalization rules under corporate tax competition (2012)Investing in friends: The role of geopolitical alignment in FDI flows (2024)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)
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References

  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2019The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review740 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
  • 2009Tax Havens: International Tax Avoidance and Evasion455 cited
  • 2022The Missing Profits of Nations400 cited
  • 2014The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown367 cited
  • 1990Fiscal Paradise: Foreign Tax Havens and American Business322 cited
  • 2010Treasure Islands232 cited
  • 2021Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens211 cited
  • 2019Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms187 cited
  • 2020Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13174 cited
  • 2005Do tax havens divert economic activity?166 cited
  • 2021

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How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?
164 cited
  • 2013Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets151 cited
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