A transaction cost model of tax-motivated income shifting into dot-sized tax havens and an empirical examination of e-commerce effects
Chao Chen, David G. Harris, Linna Shi, Nan Zhou
| Year of publication: |
2024
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|---|---|
| Authors: | Chen, Chao ; Harris, David Garland ; Shi, Linna ; Zhou, Nan |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 23.2024, 3, p. 29-49
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| Subject: | tax avoidance | transaction cost | tax haven | income shifting | e-commerce | multinational enterprises | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Transaktionskosten | Transaction costs | Electronic Commerce | E-commerce | Gewinnverlagerung | Income shifting | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2023-024 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015135038