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Year of publication
Subject
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Tax avoidance 7,365 Steuervermeidung 7,301 Theorie 1,740 Theory 1,733 Criminal tax law 1,669 Steuerstrafrecht 1,669 Corporate taxation 1,346 Unternehmensbesteuerung 1,346 Steuerflucht 1,338 Cross-border tax evasion 1,332 Steuermoral 1,248 Tax compliance 1,248 Steuererhebungsverfahren 1,056 Taxation procedure 1,056 Gewinnverlagerung 925 Income shifting 925 Multinationales Unternehmen 845 Transnational corporation 829 Internationales Steuerrecht 811 International tax law 793 tax avoidance 763 Einkommensteuer 670 Income tax 665 Welt 616 World 613 Corporate income tax 585 Körperschaftsteuer 584 OECD countries 499 OECD-Staaten 499 USA 494 tax evasion 490 United States 488 Steueroase 404 Steuerplanung 401 Tax haven 400 G20 countries 395 G20-Staaten 395 Tax planning 393 Tax evasion 387 Steuerpolitik 370
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Online availability
All
Free 3,571 Undetermined 2,168 CC license 173
Type of publication
All
Book / Working Paper 4,420 Article 3,338 Journal 2 Other 2 Database 1
Type of publication (narrower categories)
All
Article in journal 2,885 Aufsatz in Zeitschrift 2,885 Graue Literatur 1,685 Non-commercial literature 1,685 Working Paper 1,514 Arbeitspapier 1,383 Aufsatz im Buch 253 Book section 253 Hochschulschrift 169 Amtsdruckschrift 152 Government document 152 Thesis 90 Collection of articles of several authors 82 Sammelwerk 82 Aufsatzsammlung 51 Konferenzschrift 50 Article 49 Conference paper 42 Konferenzbeitrag 42 research-article 37 Collection of articles written by one author 35 Sammlung 35 Conference proceedings 24 Bibliografie enthalten 11 Bibliography included 11 Amtliche Publikation 10 Research Report 10 Case study 8 Fallstudie 8 Bericht 7 Systematic review 6 Übersichtsarbeit 6 Bibliografie 5 Festschrift 5 Elektronischer Datenträger 4 Lehrbuch 4 Textbook 4 review 4 CD-ROM, DVD 3 Conference Paper 3
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Language
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English 7,252 German 226 Undetermined 189 Spanish 30 French 27 Russian 15 Italian 7 Polish 7 Portuguese 7 Hungarian 6 Dutch 5 Danish 4 Finnish 2 Lithuanian 2 Czech 1 Croatian 1 Norwegian 1 Slovak 1 Serbian 1 Swedish 1 Ukrainian 1 Chinese 1
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Author
All
Slemrod, Joel 107 Alm, James 83 McGee, Robert W. 75 Jacob, Martin 60 Alstadsæter, Annette 51 Spengel, Christoph 49 Kirchler, Erich 45 Torgler, Benno 41 Wu, Qiang 41 Johannesen, Niels 39 Goerke, Laszlo 38 Janský, Petr 37 Zucman, Gabriel 37 Rablen, Matthew D. 35 Blaufus, Kay 31 Dharmapala, Dhammika 31 Schindler, Dirk 31 Fuest, Clemens 30 Hasan, Iftekhar 30 Schneider, Friedrich 30 Desai, Mihir A. 29 Lejour, Arjan 29 Ohlsson, Henry 29 Chiarini, Bruno 28 Shevlin, Terry 27 Maydew, Edward L. 26 Piolatto, Amedeo 26 Hines, James R. 24 Richardson, Grant 24 Schjelderup, Guttorm 24 Waseem, Mazhar 24 De Simone, Lisa 23 Hebous, Shafik 23 Kopczuk, Wojciech 23 Langenmayr, Dominika 23 Wamser, Georg 22 Hundsdoerfer, Jochen 21 Keen, Michael 21 Stantcheva, Stefanie 21 Williams, Colin C. 21
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Institution
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OECD 354 National Bureau of Economic Research 117 International Monetary Fund (IMF) 63 International Monetary Fund 23 Nationalekonomiska Institutionen, Uppsala Universitet 14 CESifo 11 Internationale Vereinigung für Steuerrecht 9 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 Department of Economics, University of Victoria 8 Department of Economics, University of Pennsylvania 7 European Parliament / Directorate-General for Internal Policies of the Union 6 Gottfried Wilhelm Leibniz Universität Hannover 6 European Commission / Directorate-General for Taxation and Customs Union 5 Universität Mannheim 5 Verlag Dr. Kovač 5 C.E.P.R. Discussion Papers 4 Europäisches Parlament / Policy Department for Economic, Scientific and Quality of Life Policies 4 Saïd Business School, Oxford University 4 EY 3 Eberhard Karls Universität Tübingen 3 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 3 European Commission / Directorate-General for Economic and Financial Affairs 3 Institute for Fiscal Studies 3 Institutet för Näringslivsforskning (IFN) 3 International Growth Centre <London> 3 Organisation for Economic Co-operation and Development 3 Polski Instytut Ekonomiczny 3 Stiftung Familienunternehmen 3 Tax Justice Network 3 USA / General Accounting Office 3 World Bank 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 arqus - Arbeitskreis Quantitative Steuerlehre 3 American Enterprise Institute 2 CEPS 2 Canadian Tax Foundation 2 Carleton University / Department of Economics 2 Deloitte 2 Department of Economics, McMaster University 2 Département de Sciences Économiques, Université de Montréal 2
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 207 CESifo working papers 144 OECD/G20 base erosion and profit shifting project 124 NBER working paper series 117 Journal of public economics 102 Working paper 96 NBER Working Paper 88 Working paper / National Bureau of Economic Research, Inc. 86 National tax journal 75 International tax and public finance 70 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 68 The accounting review : a publication of the American Accounting Association 64 CESifo Working Paper 63 CESifo Working Paper Series 59 Journal of economic psychology : research in economic psychology and behavioral economics 50 Journal of economic behavior & organization : JEBO 48 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 43 Advances in taxation 42 WU international taxation research paper series : research papers 38 Discussion papers / CEPR 37 Discussion paper 36 IMF Working Papers 36 Cogent business & management 32 Tulane University Economics working paper 31 Discussion paper / Centre for Economic Policy Research 30 Public finance review : PFR 29 Working paper / World Institute for Development Economics Research 29 Economics letters 28 Journal of international accounting auditing & taxation 25 Discussion paper series / IZA 24 Review of accounting studies 24 World tax journal : WTJ 24 Economic modelling 23 Finance research letters 22 IMF working papers 22 Journal of accounting and public policy 22 ZEW discussion papers 21 arqus Discussion Paper 21 Applied economics letters 20 IMF Staff Country Reports 20
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Source
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ECONIS (ZBW) 7,281 RePEc 227 EconStor 194 Other ZBW resources 42 USB Cologne (EcoSocSci) 11 BASE 6 ArchiDok 2
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Showing 1 - 50 of 7,763
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Endogeneity and the economic consequences of tax avoidance
Dyreng, Scott D.; Hills, Robert; Lewellen, Christina M.; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 702-730
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Tax complexity and firm value
Braun, Anna-Sophie; Koch, Reinald; Sureth, Caren - 2025
This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...
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Optimizing tax compliance : understanding the link between company tax administration and tax avoidance (a survey of public companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022-2023 period)
Pratama, Arie; Kamaruzzaman Muhammad - In: Economies : open access journal 13 (2025) 7, pp. 1-30
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship between the two by analyzing 277 listed firms...
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Corporate social responsibility disclosure and corporate social irresponsibility in emerging economies : does institutional quality matter?
Gerged, Ali Meftah; Kehbuma, Kadmia M.; Beddewela, Eshani S. - In: Business ethics, the environment & responsibility 34 (2025) 3, pp. 852-870
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Corporate social responsibility and labor tax avoidance : evidence from Spain
Ilboudo, Tabitha Aude Sidyida; Argilés Bosch, Josep M.; … - In: European management review : EMR 22 (2025) 2, pp. 379-396
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Corporate social responsibility (CSR) decoupling and tax avoidance : symbolic use of sustainable boards in the European Union?
Velte, Patrick - In: Corporate social responsibility and environmental management 32 (2025) 3, pp. 4179-4193
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CEOs' pre-career exposure to religion and corporate tax avoidance
Chen, Yu; Fu, Ruchunyi; Tang, Yi; Zhao, Xiaoping - In: Journal of management studies : JMS 62 (2025) 2, pp. 748-774
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CEO early-life disaster experience and tax avoidance : Chinese evidence
Xi, Jianqun; Xiao, He - In: The international journal of accounting 60 (2025) 1, pp. 1-38
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Tax risk and cost of debt: the role of tax avoidance : evidence from the Iraqi stock market
Al-Refiay, Hussen Amran; Barrak, Jasim Idan; … - In: Risks : open access journal 13 (2025) 2, pp. 1-24
Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the cost of debt among companies listed on the Iraqi Stock...
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The unintended consequences of tax code complexity
Kastoryano, Stephen - 2025
This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...
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Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices : a three-layer analysis
Wealth, Eukeria; Smulders, Sharon A.; Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 15 (2025) 2, pp. 155-184
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How does political connection affect resource allocation in China
Bernard, Paul-Emile - 2025
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Does public governance matter in corporate tax avoidance? : evidence from the anti-corruption campaign in China
Sun, Hongyan; Liu, Chengkun; Jiang, Jiaqi; Zhang, Xu - In: Baltic journal of economics 25 (2025) 1, pp. 156-174
This study examines whether public governance in China has an impact on corporate tax avoidance. The anti-corruption campaign of 2012 is used as a natural experiment, and we run an event study to investigate how it impacted tax avoidance. We find that tax avoidance was significantly lower after...
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Corporate tax avoidance and firm value : the moderating role of environmental, social, and governance (ESG) ratings
Elamer, Ahmed A.; Boulhaga, Mounia; Ibrahim, Bassam A. - In: Business strategy and the environment 33 (2024) 7, pp. 7446-7461
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The impact of corporate social responsibility on operating cash flow opacity : the moderating role of tax avoidance
Metwally, Abdelmoneim; Elsharkawy, Ahmed Abdelaty M.; … - In: Cogent business & management 11 (2024) 1, pp. 1-20
This study examines the association between corporate social responsibility (CSR) and operating cash flow opacity (OCFOP). The current study also aims to examine the moderating effect of corporate tax avoidance on the relationship between CSR and OCFOP. The sample used in this research...
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Inheritance tax avoidance through the family firm
Micó-Millán, Isabel - 2024
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The effects of mandatory private disclosure on public disclosure : evidence from CbCR
Müller, Raphael; Voget, Johannes; Zental, Jan - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 533-571
We analyze the effect of increased mandatory private disclosure to fiscal authorities on voluntary public disclosure decisions. We exploit the introduction of Country-by-Country Reporting (CbCR), which requires large multinational corporations to report detailed geographic segment information to...
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1893-1924
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Taxes and the investment of mutual funds : evidence from the German Investment Tax Reform
Koch, Reinald; Schön, Lena - 2024 - This version: January 2024
This study investigates the impact of dividend taxes on equity mutual fund investments, using the 2018 German Investment Tax Reform as a unique case study. This reform eliminated the foreign tax credit for German fund investors, thereby introducing a new tax planning channel for German equity...
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The effect of firm size on the relationship between tax avoidance and cash holdings
Al Rubaye, Ammar Razzaq Neamah; Foroghi, Daruosh; … - In: Montenegrin journal of economics 20 (2024) 1, pp. 165-174
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
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Economic effects of tax avoidance and compliance
Geest, Jesse van der - 2024
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
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Behavioral responses to wealth taxation : evidence from a Norwegian reform
Iacono, Roberto; Smedsvik, Bård - 2024
How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage variation from the single-period municipal reform...
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Firms' willingness to pay local business tax : the impact of trust and public goods
Giese, Henning; Heinemann-Heile, Vanessa - 2024
This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...
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Intended and unintended consequences of antiavoidance rules : evidence from Uganda
Bashir, Muhammad; Jamal, Usama; McNabb, Kyle; Waseem, Mazhar - 2024
Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization in developing economies. This paper evaluates the revenue and welfare consequences of a flagship tax avoidance rule that has been implemented in more than 45 countries to...
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Global minimum tax and profit shifting
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024
We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for heterogeneous multinationals to evaluate the effects of...
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
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Revenue losses from corporate tax avoidance : estimations from the UNUWIDER Government Revenue Dataset
Chiari, Alessandro - In: Review of development economics : an essential resource … 28 (2024) 2, pp. 600-629
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The effect of tax avoidance and tax evasion on the performance of South African economy
Mvunabandi, Jean Damascene; Nomala, Bomi; Marimuthu, Ferina - In: International journal of economics and financial issues … 14 (2024) 1, pp. 52-63
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Taxation of top incomes and tax avoidance
Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2024
This paper studies the aggregate and distributional effects of raising the top marginal income tax rate in the presence of tax avoidance. To this end, we develop a quantitative macroeconomic model with heterogeneous agents and occupational choice in which entrepreneurs can avoid taxes in two...
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Transfer (mis)pricing of multinational enterprises : evidence from Finland
Viertola, Marika - 2024
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Approaches to tax evasion : a bibliometric and mapping analysis of Web of Science indexed studies
Barbu, Liliana; Horobet, Alexandra; Belascu, Lucian; … - In: Journal of business economics and management 25 (2024) 1, pp. 1-20
The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among...
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Tax office segmentation and tax avoidance in a developing economy
Hidayat, Agus - 2024
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Corporate governance, tax avoidance and earnings management : family CEO vs non-family CEO managed companies in Indonesia
Itan, Iskandar; Zamri Ahmad; Setiana, Jaslin; … - In: Cogent business & management 11 (2024) 1, pp. 1-21
The study explores the impact of family versus non-family CEO management in Indonesian family companies on Corporate Governance (CG), Earnings Management (EM), and Tax Avoidance (TA). It examines if family-managed firms are more prone to EM than those with non-family CEOs, and considers TA as a...
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Competitive strategies for corporate sustainability
Mustapha, Mohd Zulkhairi; Zarina Zakaria; Nurliana Md. Rahin - In: Foresight and STI governance : journal of the National … 17 (2023) 4, pp. 45-53
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Trouble in paradise? : disclosure after tax haven leaks
Schmal, Fabian; Schulte Sasse, Katharina; Watrin, Christoph - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 706-727
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Firm risk and tax avoidance in Vietnam : do good board characteristics interfere effectively?
Tran Trung Kien; Minh Tuan Truong; Kim Tu Bui - In: Risks : open access journal 11 (2023) 2, pp. 1-17
This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed corporations in Vietnam from 2008 to 2020...
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Tax uncertainty and welfare-improving tax disputes
Hashimzade, Nigar - 2023
Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty....
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
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Profit shifting of multinational enterprises : evidence from the Nordics
Viertola, Marika - 2023
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The BEPS Project : achievements and remaining challenges
Laudage, Sabine - German Institute of Development and Sustainability - 2023
The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large losses in governments’ revenues. In times of multiple...
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Real effects of the enforcement of anti-avoidance rules
Reineke, Rebecca Valeska; Weiskirchner-Merten, Katrin; … - 2023
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False negatives : earnings underreporting, tax overreporting in surveys worldwide
Hlásny, Vladimír - 2023
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Tax-related incentives and expense allocation in non-profit organizations : evidence from Japan
Kuroki, Makoto; Natsuyoshi, Hiroki - In: The international journal of accounting 58 (2023) 3, pp. 1-34
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Marketed tax avoidance : an economic analysis
Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - In: The Scandinavian journal of economics 125 (2023) 3, pp. 753-788
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Private equity and local public finances
Olbert, Marcel; Severin, Peter H. - In: Journal of accounting research 61 (2023) 4, pp. 1313-1362
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Intrafirm transactions and tax haven linkages : evidence from Indian manufacturing
Verma, Swati - In: Transnational corporations : investment and development 30 (2023) 2, pp. 137-169
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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
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