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~subject:"Corporate income tax"
~subject:"Steuervermeidung"
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National tax journal
OECD/G20 Base Erosion and Profit Shifting Project
186
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125
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119
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96
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85
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1
Retailer remittance matters : evidence from voluntary collection agreements
Kaçamak, Yeliz
;
Velayudhan, Tejaswi
;
Wilking, Eleanor
- In:
National tax journal
76
(
2023
)
2
,
pp. 239-265
Persistent link: https://www.econbiz.de/10014317794
Saved in:
2
Lists : a novel experimental method to measure tax evasion
Genest-Grégoire, Antoine
;
Godbout, Luc
;
Guay, Jean-Herman
- In:
National tax journal
75
(
2022
)
3
,
pp. 517-537
Persistent link: https://www.econbiz.de/10013367537
Saved in:
3
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
Saved in:
4
Information exchange and tax haven investment in OECD securities markets
Heckemeyer, Jost H.
;
Hemmerich, Aaron Karl
- In:
National tax journal
73
(
2020
)
2
,
pp. 291-329
Persistent link: https://www.econbiz.de/10012517980
Saved in:
5
Tax compliance in the Amazon
Carruthers, Celeste
;
Fox, William F.
;
Kessler, Lawrence M.
- In:
National tax journal
75
(
2022
)
2
,
pp. 297-311
Persistent link: https://www.econbiz.de/10013329576
Saved in:
6
The effects of IRS audits on EITC claimants
DeBacker, Jason
;
Heim, Bradley T.
;
Anh Tran
;
Yuskavage, …
- In:
National tax journal
71
(
2018
)
3
,
pp. 451-484
Persistent link: https://www.econbiz.de/10011928091
Saved in:
7
The effects of penalty information on tax compliance : evidence from a New Zealand field experiment
Gemmell, Norman
;
Ratto, Marisa
- In:
National tax journal
71
(
2018
)
3
,
pp. 547-588
Persistent link: https://www.econbiz.de/10011928103
Saved in:
8
Does inside debt moderate corporate tax avoidance
Kubick, Thomas R.
;
Lockhart, George Brandon
;
Robinson, …
- In:
National tax journal
73
(
2020
)
1
,
pp. 47-75
Persistent link: https://www.econbiz.de/10012517402
Saved in:
9
Communicating tax penalties to delinquent taxpayers : evidence from a field experiment
Cranor, Taylor
;
Goldin, Jacob
;
Homonoff, Tatiana
; …
- In:
National tax journal
73
(
2020
)
2
,
pp. 331-360
Persistent link: https://www.econbiz.de/10012517982
Saved in:
10
Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael
;
Strüder, Sabine
;
Wamser, Georg
- In:
National tax journal
73
(
2020
)
2
,
pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
Saved in:
11
Corporate tax preferences before and after the tax cuts and jobs act of 2017
Henry, Erin
;
Sansing, Richard C.
- In:
National tax journal
73
(
2020
)
4
,
pp. 1065-1086
Persistent link: https://www.econbiz.de/10012590748
Saved in:
12
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
Saved in:
13
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
Saved in:
14
A Festschrift in honor of Harry Grubert : Harry's influence on the research of academic accountants
Blouin, Jennifer L.
;
Krull, Linda
;
Robinson, Leslie
- In:
National tax journal
72
(
2019
)
1
,
pp. 215-236
Persistent link: https://www.econbiz.de/10012036077
Saved in:
15
Firm take-up of a corporate income tax cut : evidence from Vietnam
Pham, Anh
- In:
National tax journal
72
(
2019
)
3
,
pp. 575-598
Persistent link: https://www.econbiz.de/10012293259
Saved in:
16
Individual income tax compliance and information reporting : what do the US data show?
Phillips, Mark D.
- In:
National tax journal
67
(
2014
)
3
,
pp. 531-567
Persistent link: https://www.econbiz.de/10010424855
Saved in:
17
Switching on the lights : do higher income taxes push economic activity into the shade?
Duncan, Denvil
;
Sabirianova Peter, Klara
- In:
National tax journal
67
(
2014
)
2
,
pp. 321-350
Persistent link: https://www.econbiz.de/10010391165
Saved in:
18
Missing the mark : evaluating the new tax preferences for business income
Glogower, Ari
;
Kamin, David
- In:
National tax journal
71
(
2018
)
4
,
pp. 789-806
Persistent link: https://www.econbiz.de/10012036117
Saved in:
19
The effect of flat tax rates on taxable income : evidence from the Illinois rate increase
Spreen, Thomas Luke
- In:
National tax journal
71
(
2018
)
2
,
pp. 231-262
Persistent link: https://www.econbiz.de/10011905646
Saved in:
20
Assessing the tax benefits of hybrid arrangements : evidence from the Luxembourg Leaks
Hardeck, Inga
;
Wittenstein, Patrick
- In:
National tax journal
71
(
2018
)
2
,
pp. 295-334
Persistent link: https://www.econbiz.de/10011905671
Saved in:
21
Perils of tax reform
Hines, James R.
- In:
National tax journal
71
(
2018
)
2
,
pp. 357-376
Persistent link: https://www.econbiz.de/10011905673
Saved in:
22
What international experience can tell us about the potential challenges of administering a U.S. VAT
Baer, Katherine
- In:
National tax journal
66
(
2013
)
2
,
pp. 447-478
Persistent link: https://www.econbiz.de/10009761235
Saved in:
23
Whose child is this? : shifting of dependents among EITC claimants within the same household
Splinter, David
;
Larrimore, Jeff
;
Mortenson, Jacob
- In:
National tax journal
70
(
2017
)
4
,
pp. 737-758
Persistent link: https://www.econbiz.de/10011833698
Saved in:
24
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
Saved in:
25
The relation between book and taxable income since the introduction of the Schedule M-3
Green, Danielle H.
;
Plesko, George A.
- In:
National tax journal
69
(
2016
)
4
,
pp. 763-784
Persistent link: https://www.econbiz.de/10011620356
Saved in:
26
Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 Era
Gaertner, Fabio B.
;
Laplante, Stacie K.
;
Lynch, Daniel P.
- In:
National tax journal
69
(
2016
)
4
,
pp. 785-808
Persistent link: https://www.econbiz.de/10011620358
Saved in:
27
Increased tax disclosures and corporate tax avoidance
Henry, Erin
;
Massel, Norman
;
Towery, Erin
- In:
National tax journal
69
(
2016
)
4
,
pp. 809-830
Persistent link: https://www.econbiz.de/10011620360
Saved in:
28
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
Saved in:
29
Reactions of high-income taxpayers to major tax legislation
Auten, Gerald E.
;
Splinter, David
;
Nelson, Susan C.
- In:
National tax journal
69
(
2016
)
4
,
pp. 935-964
Persistent link: https://www.econbiz.de/10011620381
Saved in:
30
Does use tax evasion provide a competitive advantage to e-tailers?
Hoopes, Jeffrey L.
;
Thornock, Jacob R.
;
Williams, Braden M.
- In:
National tax journal
69
(
2016
)
1
,
pp. 133-168
Persistent link: https://www.econbiz.de/10011595212
Saved in:
31
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
Saved in:
32
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
Saved in:
33
Consumer response to cigarette excise tax changes
Chiou, Lesley
;
Muehlegger, Erich
- In:
National tax journal
67
(
2014
)
3
,
pp. 621-650
Persistent link: https://www.econbiz.de/10010424839
Saved in:
34
Defining and measuring tax planning aggressiveness
Blouin, Jennifer L.
- In:
National tax journal
67
(
2014
)
4
,
pp. 875-899
Persistent link: https://www.econbiz.de/10010476789
Saved in:
35
Risky business : the prosopography of corporate tax planning
Donohoe, Michael P.
;
McGill, Gary A.
;
Outslay, Edmund
- In:
National tax journal
67
(
2014
)
4
,
pp. 851-874
Persistent link: https://www.econbiz.de/10010476792
Saved in:
36
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
Saved in:
37
Cigarette taxes and how youths obtain cigarettes
Hansen, Benjamin
;
Rees, Daniel I.
;
Sabia, Joseph J.
- In:
National tax journal
66
(
2013
)
2
,
pp. 371-394
Persistent link: https://www.econbiz.de/10009761272
Saved in:
38
The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan
Hasegawa, Makoto
;
Hoopes, Jeffrey L.
;
Ishida, Ryo
; …
- In:
National tax journal
66
(
2013
)
3
,
pp. 571-607
Persistent link: https://www.econbiz.de/10010256363
Saved in:
39
Using littered pack data to estimate cigarette tax avoidance in NYC
Chernick, Howard A.
;
Merriman, David F.
- In:
National tax journal
66
(
2013
)
3
,
pp. 635-668
Persistent link: https://www.econbiz.de/10010256993
Saved in:
40
Who pays the corporate tax in a global economy?
Clausing, Kimberly A.
- In:
National tax journal
66
(
2013
)
1
,
pp. 151-184
Persistent link: https://www.econbiz.de/10009728575
Saved in:
41
The effect of preferential VAT rates near international borders : evidence from Mexico
Davis, Lucas W.
- In:
National tax journal
64
(
2011
)
1
,
pp. 85-104
Persistent link: https://www.econbiz.de/10009547640
Saved in:
42
Do strong fences make strong neighbors?
Desai, Mihir A.
;
Dharmapala, Dhammika
- In:
National tax journal
63
(
2010
)
4
,
pp. 723-740
Persistent link: https://www.econbiz.de/10009537439
Saved in:
43
Formula apportionment : is it better than the current system and are there better alternatives?
Altshuler, Rosanne
;
Grubert, Harry
- In:
National tax journal
63
(
2010
)
4
,
pp. 1145-1184
Persistent link: https://www.econbiz.de/10009537825
Saved in:
44
Mobility, competition, and the distributional effects of tax evasion
Alm, James
;
Sennoga, Edward
- In:
National tax journal
63
(
2010
)
4
,
pp. 1055-1084
Persistent link: https://www.econbiz.de/10009537828
Saved in:
45
Earnings management, corporate tax shelters, and book-tax alignment
Desai, Mihir A.
;
Dharmapala, Dhammika
- In:
National tax journal
62
(
2009
)
1
,
pp. 169-186
Persistent link: https://www.econbiz.de/10003861739
Saved in:
46
Internet purchases, cross-border shopping, and sales taxes
Ballard, Charles L.
;
Lee, Jaimin
- In:
National tax journal
60
(
2007
)
4
,
pp. 711-725
Persistent link: https://www.econbiz.de/10003640161
Saved in:
47
The effect of Sunday sales bans and excise taxes on drinking and cross-border shopping for alcoholic beverages
Stehr, Mark
- In:
National tax journal
60
(
2007
)
1
,
pp. 85-105
Persistent link: https://www.econbiz.de/10003488171
Saved in:
48
Audit certainty, audit productivity, and taxpayer compliance
Alm, James
;
McKee, Michael J.
- In:
National tax journal
59
(
2006
)
4
,
pp. 801-816
Persistent link: https://www.econbiz.de/10003434661
Saved in:
49
Multiple modes of tax evasion : theory and evidence
Martinez-Vazquez, Jorge
;
Rider, Mark
- In:
National tax journal
58
(
2005
)
1
,
pp. 51-76
Persistent link: https://www.econbiz.de/10002824690
Saved in:
50
Corporate tax avoidance and the properties of corporate earnings
Plesko, George A.
- In:
National tax journal
57
(
2004
)
3
,
pp. 729-738
Persistent link: https://www.econbiz.de/10002395629
Saved in:
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