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Profit shifting before and after the tax cuts and jobs act
Clausing, Kimberly A. - In: National tax journal 73 (2020) 4, pp. 1233-1265
Persistent link: https://www.econbiz.de/10012590770
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Products, services, and tax-motivated income shifting
Deng, Zero; Rane, Scott G. - In: National tax journal 77 (2024) 1, pp. 7-38
Persistent link: https://www.econbiz.de/10014504643
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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Interest deductions in a multijurisdictional world
Desei, Mihir A.; Dharmapala, Dhammika - In: National tax journal 68 (2015) 3, pp. 653-680
Persistent link: https://www.econbiz.de/10011404509
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Small business taxation and income inequality : the view from Canada
Smart, Michael - In: National tax journal 74 (2021) 2, pp. 493-512
Persistent link: https://www.econbiz.de/10012548887
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Corporate behavioral responses to the TCJA for tax years 2017-2018
Dowd, Tim A.; Giosa, Christopher; Willingham, Thomas - In: National tax journal 73 (2020) 4, pp. 1109-1134
Persistent link: https://www.econbiz.de/10012590752
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Taxes, keiretsu affiliation, and income shifting
Gramlich, Jeffrey D.; Limpaphayom, Piman; Rhee, S. Ghon - 2002
This paper provides evidence that keiretsu group member firms are subject to lowereffective tax rates than independent firms in Japan. As one explanation for this phenomenon, wedevelop a hypothesis that keiretsu firms strategically shift financially reported income amongaffiliates in order to...
Persistent link: https://www.econbiz.de/10011327833
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Corporate tax aggressiveness : recent history and policy options
Harvey, J. Richard <Jr.> - In: National tax journal 67 (2014) 4, pp. 831-850
Persistent link: https://www.econbiz.de/10010476795
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Substitution across methods of profit shifting
Saunders-Scott, Molly J. - In: National tax journal 68 (2015) 4, pp. 1099-1120
Persistent link: https://www.econbiz.de/10011619329