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Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?
11 references·4 citing·41 second hop
Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens? (2003)Does Disconformity in State Corporate Inc…The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures (2003)The Effect of State Income Ta…Corporate multistate tax planning: benefits of multiple jurisdictions (2002)Corporate multistate tax plan…The Weighting Game: Formula Apportionment as an Instrument of Public Policy (2000)The Weighting Game: Formula A…Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment (2000)Coveting thy neighbor’s manuf…Theories of Tax Competition (1999)Theories of Tax CompetitionState and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)State and provincial corporat…The Income Tax Compliance Cost of Big Business (1996)The Income Tax Compliance Cos…Altered States: Taxes and the Location of Foreign Direct Investment in America (1993)Altered States: Taxes and the…THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM (1992)THE COMPLIANCE COST OF THE U.…The Compliance Cost of the U.S. Individual Income Tax System (1984)The Compliance Cost of the U.…THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM (1984)THE COMPLIANCE COST OF THE U.…Tax Compliance Costs: A Review of Cost Burdens and Cost Structures (2014)Tax Compliance Costs: A Revie…THE EFFECTS OF STATE TAX STRUCTURE ON BUSINESS ORGANIZATIONAL FORM (2010)THE EFFECTS OF STATE TAX STRU…Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States (2010)Finding a New Corporate Tax B…Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada (2005)Formulary Apportionment and G…An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment (1984)An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment (1986)The Effects of EU Formula Apportionment on Corporate Tax Revenues* (2008)Company taxation and tax spillovers: Separate accounting versus formula apportionment (2009)A Pure Theory of Local Expenditures (1956)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)Taxes and firm size (1983)Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Empirical tax research in accounting (2001)Local tax rebates, corporate tax burdens, and firm migration: Evidence from China (2007)Taxes and firm size: Political cost or political power? (2018)The Effect of Tax Avoidance Crackdown on Corporate Innovation (2020)Value added tax: international practice and problems (1989)Administrative and Compliance Costs of Taxation. (1990)The Economic Effects of the Tax Reform Act of 1986 (1997)Rethinking the Estate and Gift Tax: Overview (2001)Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty (2003)Measuring the complexity of the law: the United States Code (2014)Specification Tests in Econometrics (1978)Meta-Analytic Procedures for Social Research (1991)Meta-Analytic Procedures for Social Research. (1994)The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting* (2011)The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals (2015)Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes, and Other Characteristics of States (1985)Regional Evolutions (1992)Local Labor Markets (2010)Local Labor Markets (2011)State Taxes and Spatial Misallocation (2018)Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research (1987)Taxation with representation (1993)Tax compliance of small business owners (2012)The role of tax preparers in tax compliance (1989)The Costs of Taxation and the Marginal Efficiency Cost of Funds (1996)Host country reforms and FDI inflows: How much difference do they make? (1998)Attracting foreign manufacturing: Investment promotion and agglomeration (1999)Foreign Investment Strategies and Sub‐national Institutions in Emerging Markets: Evidence from Vietnam* (2005)
this work references cited by second hop

References

  • 1999Theories of Tax Competition1,661 cited
  • 1993Altered States: Taxes and the Location of Foreign Direct Investment in America444 cited
  • 2000Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment204 cited
  • 1996The Income Tax Compliance Cost of Big Business166 cited
  • 1992THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM150 cited
  • 1984THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM149 cited
  • 1984The Compliance Cost of the U.S. Individual Income Tax System146 cited
  • 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited
  • 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
  • 2002Corporate multistate tax planning: benefits of multiple jurisdictions95 cited
  • 2003The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures58 cited

Cited by

  • 2014Tax Compliance Costs: A Review of Cost Burdens and Cost Structures69 cited
  • 2005Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada32 cited
  • 2010THE EFFECTS OF STATE TAX STRUCTURE ON BUSINESS ORGANIZATIONAL FORM27 cited

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  • 2010Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States20 cited