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Steuervermeidung
Tax avoidance
58
tax avoidance
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16
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Wilson, Ryan J.
7
Dyreng, Scott D.
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Hanlon, Michelle Lee
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Maydew, Edward L.
4
Shevlin, Terry
4
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The accounting review : a publication of the American Accounting Association
OECD/G20 Base Erosion and Profit Shifting Project
186
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
119
NBER working paper series
95
Journal of public economics
85
Working paper / National Bureau of Economic Research, Inc.
84
NBER Working Paper
74
Working paper
66
National tax journal
63
International tax and public finance
55
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
53
Journal of economic psychology : research in economic psychology and behavioral economics
47
CESifo Working Paper Series
37
Journal of economic behavior & organization : JEBO
35
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
31
WU international taxation research paper series : research papers
31
Discussion paper / Centre for Economic Policy Research
29
Advances in taxation
28
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26
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Tulane University Economics working paper
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Journal of international accounting auditing & taxation
24
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Economics letters
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Cogent business & management
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Review of accounting studies
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The Routledge companion to tax avoidance research
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Journal of business ethics : JOBE
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FinanzArchiv : public finance analysis
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IZA Discussion Paper
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1
Tax avoidance and firm risk : new insights from a latent class mixture model
Hutchens, Michelle
;
Rego, Sonja Olhoft
;
Williams, Brian
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 285-313
Persistent link: https://www.econbiz.de/10014475551
Saved in:
2
Cost structure and tax-motivated income shifting
McGuire, Sean T.
;
Rane, Scott G.
;
Weaver, Connie D.
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 435-456
Persistent link: https://www.econbiz.de/10014431558
Saved in:
3
Banking market consolidation and tax planning intermediation : evidence from client firm tax haven operations
Kim, Jeong-bon
;
Lin, Yupeng
;
Mao, Ying
;
Wang, Zheng
- In:
The accounting review : a publication of the American …
98
(
2023
)
4
,
pp. 217-245
Persistent link: https://www.econbiz.de/10014340468
Saved in:
4
Real effects of private country-by-country disclosure
De Simone, Lisa
;
Olbert, Marcel
- In:
The accounting review : a publication of the American …
97
(
2022
)
6
,
pp. 201-232
Persistent link: https://www.econbiz.de/10013499107
Saved in:
5
Corporate governance and tax avoidance : evidence from U.S. cross-listing
Chen, Ruiyuan
;
El Ghoul, Sadok
;
Guedhami, Omrane
;
Wang, …
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 49-78
Persistent link: https://www.econbiz.de/10013503500
Saved in:
6
Do enterprise risk assessments affect tax aggressiveness? : evidence from U.S. ORSA regulation
Krupa, Trent J.
- In:
The accounting review : a publication of the American …
99
(
2024
)
2
,
pp. 307-339
Persistent link: https://www.econbiz.de/10014496173
Saved in:
7
The political dynamics of corporate tax avoidance : the Chinese experience
Chen, Hanwen
;
Tang, Song
;
Wu, Donghui
;
Yang, Daoguang
- In:
The accounting review : a publication of the American …
96
(
2021
)
5
,
pp. 157-180
Persistent link: https://www.econbiz.de/10012643669
Saved in:
8
Spillover effects of tax avoidance on peers' firm value
Bauckloh, Michael Tobias
;
Hardeck, Inga
;
Inger, Kerry K.
; …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 51-79
Persistent link: https://www.econbiz.de/10012626555
Saved in:
9
Entity structure and taxes : an analysis of embedded pass-through entities
Agarwal, Ashish
;
Chen, Shannon
;
Mills, Lillian F.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012702998
Saved in:
10
Profit shifting during foreign tax holidays
Chow, Travis K.
;
Hoopes, Jeffrey L.
;
Maydew, Edward L.
- In:
The accounting review : a publication of the American …
98
(
2023
)
4
,
pp. 115-142
Persistent link: https://www.econbiz.de/10014340350
Saved in:
11
How do IRS resources affect the corporate audit process?
Nessa, Michelle
;
Schwab, Casey M.
;
Stomberg, Bridget
; …
- In:
The accounting review : a publication of the American …
95
(
2020
)
2
,
pp. 311-338
Persistent link: https://www.econbiz.de/10012257844
Saved in:
12
Allocation of internal cash flow when firms pay less tax
Guenther, David A.
;
Njoroge, Kenneth
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
95
(
2020
)
5
,
pp. 185-210
Persistent link: https://www.econbiz.de/10012320372
Saved in:
13
Tax and nontax incentives in income shifting : evidence from shadow insurers
Hepfer, Bradford F.
;
Wilde, Jaron H.
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 219-262
Persistent link: https://www.econbiz.de/10012297248
Saved in:
14
Taxes and haven activities : evidence from linguistic cues
Law, Kelvin K. F.
;
Mills, Lillian F.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 349-375
Persistent link: https://www.econbiz.de/10013419025
Saved in:
15
Foreign employment, income shifting, and tax uncertainty
Drake, Katharine D.
;
Goldman, Nathan C.
;
Murphy, Frank
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 183-212
Persistent link: https://www.econbiz.de/10013198721
Saved in:
16
Beyond borders : uncertainty in supragovernmental tax enforcement and corporate investment
Fox, Zackery D.
;
Jacob, Martin
;
Wilde, Jaron H.
; …
- In:
The accounting review : a publication of the American …
97
(
2022
)
6
,
pp. 233-261
Persistent link: https://www.econbiz.de/10013499354
Saved in:
17
Are tax havens and offshore financial centers cracked down on? : a study on the international standard of exchange of information on request
Li, Yijun
;
Ma, Mark
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 295-318
Persistent link: https://www.econbiz.de/10013503581
Saved in:
18
When does tax avoidance result in tax uncertainty?
Dyreng, Scott D.
;
Hanlon, Michelle Lee
;
Maydew, Edward L.
- In:
The accounting review : a publication of the American …
94
(
2019
)
2
,
pp. 179-203
Persistent link: https://www.econbiz.de/10012138241
Saved in:
19
Tax uncertainty and incremental tax avoidance
Guenther, David A.
;
Wilson, Ryan J.
;
Wu, Kaishu
- In:
The accounting review : a publication of the American …
94
(
2019
)
2
,
pp. 229-247
Persistent link: https://www.econbiz.de/10012138244
Saved in:
20
Industry tax planning and stock returns
Heitzman, Shane M.
;
Ogneva, Maria
- In:
The accounting review : a publication of the American …
94
(
2019
)
5
,
pp. 219-246
Persistent link: https://www.econbiz.de/10012121934
Saved in:
21
Can paying "too much" or "too little" tax contribute to forced CEO turnover?
Chyz, James A.
;
Gaertner, Fabio B.
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 103-130
Persistent link: https://www.econbiz.de/10011817858
Saved in:
22
Aggressive tax avoiders : U.S. multinationals shifting domestic earnings to zero
Chen, Novia X.
;
Lehmer, Tiana
- In:
The accounting review : a publication of the American …
96
(
2021
)
5
,
pp. 181-206
Persistent link: https://www.econbiz.de/10012643670
Saved in:
23
The effects of tax avoidance news on employee perceptions of managers and firms : evidence from Glassdoor.com ratings
Lee, Yoojin
;
Ng, Shaphan
;
Shevlin, Terry
;
Venkat, Aruhn
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 343-372
Persistent link: https://www.econbiz.de/10012596287
Saved in:
24
Governance and taxes : evidence from regression discontinuity
Bird, Andrew
;
Karolyi, Stephen A.
- In:
The accounting review : a publication of the American …
92
(
2017
)
1
,
pp. 29-50
Persistent link: https://www.econbiz.de/10011645915
Saved in:
25
Is tax avoidance related to firm risk?
Guenther, David A.
;
Matsunaga, Steven R.
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
92
(
2017
)
1
,
pp. 115-136
Persistent link: https://www.econbiz.de/10011646252
Saved in:
26
Institutional ownership and corporate tax avoidance : new evidence
Khan, Mozaffar
;
Srinivasan, Suraj
;
Tan, Liang
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 101-122
Persistent link: https://www.econbiz.de/10011674065
Saved in:
27
Tax collector or tax avoider? : an investigation of intergovernmental agency conflicts
Tang, Ya
;
Mo, Phyllis Lai Lan
;
Chan, K. Hung
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 247-270
Persistent link: https://www.econbiz.de/10011674091
Saved in:
28
The effect of temporary changes and expectations on individuals' decions : evidence from a tax compliance setting
Austin, Chelsea Rae
;
Bobek, Donna D.
;
LaMothe, Ethan
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 33-58
Persistent link: https://www.econbiz.de/10012254205
Saved in:
29
R&D and the rising foreign profitability of U.S. multinational corporations
De Simone, Lisa
;
Huang, Jing
;
Krull, Linda K.
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 177-204
Persistent link: https://www.econbiz.de/10012254227
Saved in:
30
Implicit corporate taxes and income shifting
Markle, Kevin S.
;
Mills, Lilian F.
;
Williams, Braden
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 315-342
Persistent link: https://www.econbiz.de/10012254269
Saved in:
31
Do socially responsible firms pay more taxes?
Davis, Angela K.
;
Guenther, David A.
;
Krull, Linda K.
; …
- In:
The accounting review : a publication of the American …
91
(
2016
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011482674
Saved in:
32
The effect of corporate tax avoidance on the cost of equity
Beng Wee Goh
;
Lee, Jimmy
;
Lim, Chee Yeow
;
Shevlin, Terry
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1647-1670
Persistent link: https://www.econbiz.de/10011621129
Saved in:
33
The effects if regulatory scrutiny on tax avoidance : an examination of SEC comment letters
Kubick, Thomas R.
;
Lynch, Daniel P.
;
Mayberry, Michael A.
; …
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1751-1780
Persistent link: https://www.econbiz.de/10011621135
Saved in:
34
Product market power and tax avoidance : market leaders, mimicking strategies, and stock returns
Kubick, Thomas R.
;
Lynch, Daniel P.
;
Mayberry, Michael A.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
2
,
pp. 675-702
Persistent link: https://www.econbiz.de/10010517086
Saved in:
35
Conforming tax avoidance and capital market pressure
Badertscher, Brad A.
;
Katz, Sharon P.
;
Rego, Sonja Olhoft
; …
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 1-30
Persistent link: https://www.econbiz.de/10012134966
Saved in:
36
Tax aggressiveness and corporate transparency
Balakrishnan, Karthik
;
Blouin, Jennifer L.
;
Guay, Wayne R.
- In:
The accounting review : a publication of the American …
94
(
2019
)
1
,
pp. 45-69
Persistent link: https://www.econbiz.de/10012015056
Saved in:
37
Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy
Amiram, Dan
;
Bauer, Andrew M.
;
Frank, Mary Margaret
- In:
The accounting review : a publication of the American …
94
(
2019
)
5
,
pp. 27-55
Persistent link: https://www.econbiz.de/10012121916
Saved in:
38
Dual class ownership and tax avoidance
McGuire, Sean T.
;
Wang, Dechun
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
89
(
2014
)
4
,
pp. 1487-1516
Persistent link: https://www.econbiz.de/10010407890
Saved in:
39
Incentives for tax planning and avoidance : evidence from the field
Graham, John R.
;
Hanlon, Michelle Lee
;
Shevlin, Terry
; …
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 991-1023
Persistent link: https://www.econbiz.de/10010407965
Saved in:
40
Flexibility in income shifting under losses
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 163-183
Persistent link: https://www.econbiz.de/10011880589
Saved in:
41
Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities
Hoi, Chun-keung
;
Wu, Qiang
;
Zhang, Hao
- In:
The accounting review : a publication of the American …
88
(
2013
)
6
,
pp. 2025-2059
Persistent link: https://www.econbiz.de/10010231054
Saved in:
42
Unprofitable affiliates and income shifting behavior
De Simone, Lisa
;
Klassen, Kenneth J.
;
Seidman, Jeri K.
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 113-136
Persistent link: https://www.econbiz.de/10011691529
Saved in:
43
The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness
Wilde, Jaron H.
- In:
The accounting review : a publication of the American …
92
(
2017
)
5
,
pp. 247-280
Persistent link: https://www.econbiz.de/10011762800
Saved in:
44
Tax avoidance, large positive temporary book-tax differences, and earnings persistence
Blaylock, Bradley
;
Shevlin, Terry
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
87
(
2012
)
1
,
pp. 91-120
Persistent link: https://www.econbiz.de/10009506465
Saved in:
45
Tax avoidance : does tax-specific industry expertise make a difference?
McGuire, Sean T.
;
Omer, Thomas C.
;
Wang, Dechun
- In:
The accounting review : a publication of the American …
87
(
2012
)
3
,
pp. 975-1003
Persistent link: https://www.econbiz.de/10009565230
Saved in:
46
The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness
Klassen, Kenneth J.
;
Lisowsky, Petro
;
Mescall, Devan
- In:
The accounting review : a publication of the American …
91
(
2016
)
1
,
pp. 179-205
Persistent link: https://www.econbiz.de/10011482719
Saved in:
47
The effect of financial constraints on income shifting by U.S. multinationals
Dyreng, Scott D.
;
Markle, Kevin S.
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1601-1627
Persistent link: https://www.econbiz.de/10011621127
Saved in:
48
Network ties among low-tax firms
Brown, Jennifer L.
;
Drake, Katharine D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
2
,
pp. 483-510
Persistent link: https://www.econbiz.de/10010407246
Saved in:
49
Do IRS audits deter corporate tax avoidance?
Hoopes, Jeffrey L.
;
Mescall, Devan
;
Pittman, Jeffrey A.
- In:
The accounting review : a publication of the American …
87
(
2012
)
5
,
pp. 1603-1639
Persistent link: https://www.econbiz.de/10009659708
Saved in:
50
The effect of hedge fund activism on corporate tax avoidance
Cheng, C. S. Agnes
;
Huang, Henry He
;
Li, Yinghua
; …
- In:
The accounting review : a publication of the American …
87
(
2012
)
5
,
pp. 1493-1526
Persistent link: https://www.econbiz.de/10009659713
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