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Corporate taxation
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Fuest, Clemens
40
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40
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ECONIS (ZBW)
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151
Equity incentives and conforming tax avoidance
Kara, Mehmet
;
Mayberry, Michael A.
;
Rane, Scott G.
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
3
,
pp. 1909-1936
Persistent link: https://www.econbiz.de/10014456788
Saved in:
152
Does CEO early-life famine experience affect corporate tax avoidance? : evidence from China
Tan, Qingmei
;
Ling, Yuzhu
;
Yang, Baochen
;
Geng, Peixuan
- In:
Research in international business and finance
66
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014460242
Saved in:
153
Tax enforcement and corporate financial irregularities : evidence from China
Feng, Chen
;
Ye, Yongwei
;
Bai, Caiquan
- In:
International review of financial analysis
88
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014462427
Saved in:
154
How does export VAT rebates policy affect corporate investment efficiency? : evidence from corporate tax stickiness
Wang, Xinyi
;
Zhu, Ling
- In:
Pacific-Basin finance journal
82
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014463558
Saved in:
155
The macroeconomic effects of business tax cuts with debt financing and accelerated depreciation
Occhino, Filippo
- In:
Economic modelling
125
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014463604
Saved in:
156
Do tax incentives decelerate corporate financialization? : evidence from the VAT reform in China
Li, Xing
;
Shen, Guangjun
- In:
Economic modelling
125
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014463608
Saved in:
157
CEO marital status and corporate tax planning behavior
Liu, Ming-hua
;
Tian, Shaohua
;
Zhang, Yang
- In:
Review of quantitative finance and accounting
61
(
2023
)
4
,
pp. 1207-1242
Persistent link: https://www.econbiz.de/10014424331
Saved in:
158
Strategic repatriations and future earnings flexibility
Duxbury, Andrew
- In:
Advances in taxation
30
(
2023
),
pp. 37-70
Persistent link: https://www.econbiz.de/10014426306
Saved in:
159
Corporate social responsibility and tax planning : evidence from the adoption of constituency statutes
Wu, Kaishu
- In:
Advances in taxation
30
(
2023
),
pp. 71-103
Persistent link: https://www.econbiz.de/10014426307
Saved in:
160
Corporate taxes and FDI in developing economies
Ngwaba, Chigozie Andy
- In:
International economics and economic policy
20
(
2023
)
4
,
pp. 613-633
Persistent link: https://www.econbiz.de/10014426455
Saved in:
161
Shifting incentives : the impact of the Tax Cuts and Jobs Act on S bank conversions
Nguyen, Ca
;
Pacheco, Alejandro
;
Stone, Randall
- In:
Managerial finance
49
(
2023
)
12
,
pp. 1964-1978
Persistent link: https://www.econbiz.de/10014428745
Saved in:
162
Corporate taxation
Fuest, Clemens
;
Neumeier, Florian
- In:
Annual review of economics
15
(
2023
),
pp. 425-450
Persistent link: https://www.econbiz.de/10014429010
Saved in:
163
Returnee directors and corporate tax avoidance
Chen, Jia
;
Chen, Dongjie
;
Liu, Li
;
Wang, Zhong
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 882-907
Persistent link: https://www.econbiz.de/10014382697
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164
Corporate tax risk : a literature review and future research directions
Saragih, Arfah Habib
;
Ali, Syaiful
- In:
Management review quarterly
73
(
2023
)
2
,
pp. 527-577
Persistent link: https://www.econbiz.de/10014383474
Saved in:
165
Tax haven incorporation and financial reporting transparency
Lewellen, Christina M.
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1811-1855
Persistent link: https://www.econbiz.de/10014383877
Saved in:
166
On the issue of effectiveness of application of certain tax incentives by Russian enterprises
Ordynskaya, E. V.
;
Cherkovets, M. V.
- In:
Studies on Russian economic development
34
(
2023
)
5
,
pp. 583-591
Persistent link: https://www.econbiz.de/10014384207
Saved in:
167
When estimated economic effects fail the sniff test : tax examples
Gravelle, Jane G.
- In:
National tax journal
76
(
2023
)
3
,
pp. 621-645
Persistent link: https://www.econbiz.de/10014387927
Saved in:
168
The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union
Kobbi-Fakhfakh, Sameh
- In:
Accounting, Economics, and Law : AEL ; a convivium
13
(
2023
)
4
,
pp. 417-456
Persistent link: https://www.econbiz.de/10014369689
Saved in:
169
The dominant role of large firms in profit shifting
Wier, Ludvig
;
Erasmus, Hayley
- In:
IMF economic review
71
(
2023
)
3
,
pp. 791-816
Persistent link: https://www.econbiz.de/10014372569
Saved in:
170
COVID-19 and corporate tax avoidance : international evidence
Athira, A.
;
Ramesh, Vishnu K.
- In:
International business review : the official journal of …
32
(
2023
)
4
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014373671
Saved in:
171
How useful are tax disclosures in predicting effective tax rates? : a machine learning approach
Guenther, David A.
;
Peterson, Kyle
;
Searcy, Jake
; …
- In:
The accounting review : a publication of the American …
98
(
2023
)
5
,
pp. 297-322
Persistent link: https://www.econbiz.de/10014374974
Saved in:
172
Impact of corporate social responsibility on tax avoidance : evidence from French companies
Salah, Amel
;
Achour, Zyed
;
Boussaada, Rim
- In:
American journal of finance and accounting
7
(
2023
)
3/4
,
pp. 235-257
Persistent link: https://www.econbiz.de/10014490948
Saved in:
173
Director and officer liability and corporate tax avoidance
Khan, Sarfraz
;
Park, Sung-Jin
;
Veliotis, Stanley
;
Wald, …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
7/8
,
pp. 1338-1371
Persistent link: https://www.econbiz.de/10014362778
Saved in:
174
Do corporate taxes affect executive compensation?
Bornemann, Tobias
;
Jacob, Martin
;
Sailer, Mariana
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 31-58
Persistent link: https://www.econbiz.de/10014289486
Saved in:
175
Implicit tax, tax incidence, and pretax returns
Guenther, David A.
;
Sansing, Richard C.
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 201-214
Persistent link: https://www.econbiz.de/10014289500
Saved in:
176
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
177
Tax avoidance as an unintended consequence of environmental regulation : evidence from the EU ETS
Compagnie, Vincent
;
Struyfs, Kristof
;
Torsin, Wouter
- In:
The journal of corporate finance : contracting, …
82
(
2023
),
pp. 1-26
Persistent link: https://www.econbiz.de/10014434972
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178
Reciprocity in corporate tax compliance : evidence from ozone pollution
Chow, Travis
;
Fan, Zhongwen
;
Li, Huang
;
Li, Oliver Zhen
; …
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1425-1477
Persistent link: https://www.econbiz.de/10014436510
Saved in:
179
Tax wedges, financial frictions and misallocation
Ábrahám, Árpád
;
Gottardi, Piero
;
Hubmer, Joachim
; …
- In:
Journal of public economics
227
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014483834
Saved in:
180
Tax losses and ex-ante offshore transfer of intellectual property
Sharma, Rishi R.
;
Slemrod, Joel
;
Stimmelmayr, Michael
- In:
Journal of public economics
226
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014465013
Saved in:
181
Governing global tax dodgers : the "group of four" and the taxation of multinational corporations : 1970s-1980s
Ogle, Vanessa
- In:
Business history review
97
(
2023
)
3
,
pp. 547-574
Persistent link: https://www.econbiz.de/10014465396
Saved in:
182
Is reverence for life reverence for rule? : awe culture and corporate tax avoidance in China
Yan, Chao
;
Wang, Jiaxin
;
Wang, Zhi
;
Chan, Kam C.
- In:
International review of financial analysis
90
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014468664
Saved in:
183
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:
184
Corporate tax breaks and executive compensation
Ohrn, Eric
- In:
American economic journal
15
(
2023
)
3
,
pp. 215-255
Persistent link: https://www.econbiz.de/10014340800
Saved in:
185
Local gambling culture and corporate tax aggressiveness : a trait activation perspective on informal institutions
Zeng, Huixiang
;
Li, Xuemei
;
Zhou, Zhifang
;
Ma, Yishuang
; …
- In:
Managerial and decision economics : MDE ; the …
44
(
2023
)
6
,
pp. 3166-3184
Persistent link: https://www.econbiz.de/10014340873
Saved in:
186
Voluntary vs. mandatory : the role of auditing in constraining corporate tax avoidance in small private firms
Dong, Ting
;
Tylaite, Milda
;
Wilson, Ryan
- In:
Accounting and business research
53
(
2023
)
7
,
pp. 723-755
Persistent link: https://www.econbiz.de/10014450538
Saved in:
187
The implication of corporate income taxation on foreign direct investment in Tanzania
Hashimy, Sayed Qudrat
;
Nyamwero, Nyamwero Bwire
- In:
Vision : journal of Indian taxation
10
(
2023
)
2
,
pp. 55-70
Persistent link: https://www.econbiz.de/10014489027
Saved in:
188
Exploring the landscape of corporate tax reforms : a comprehensive bibliometric analysis
Maharana, Arjuna Kumar
;
Panda, Priyabrata
- In:
Vision : journal of Indian taxation
10
(
2023
)
2
,
pp. 71-86
Persistent link: https://www.econbiz.de/10014489030
Saved in:
189
Time-travel in the era of taxation : the story of how the indian tax courts retroactively opted to treat two independent parties as associated entities
Phadke, Geetanjali
- In:
Vision : journal of Indian taxation
10
(
2023
)
2
,
pp. 133-139
Persistent link: https://www.econbiz.de/10014489036
Saved in:
190
The $ 100 million nudge : increasing tax compliance of firms using a natural field experiment
Holz, Justin E.
;
List, John A.
;
Zentner, Alejandro
; …
- In:
Journal of public economics
218
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014250012
Saved in:
191
Dividend taxation and the ownership structure of private firms
Hillmann, Lisa
- In:
The journal of corporate finance : contracting, …
79
(
2023
),
pp. 1-28
Persistent link: https://www.econbiz.de/10014251008
Saved in:
192
Corporate site visit and tax avoidance : the effects of monitoring and tax knowledge dissemination
Guo, Yingwen
;
Li, Jingjing
;
Lin, Bingxuan
- In:
The journal of corporate finance : contracting, …
79
(
2023
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014251013
Saved in:
193
Macroeconomic implications of changes in corporate tax rates : a review
Mukherjee, Sacchidananda
;
Badola, Shivani
- In:
The Australian economic review
56
(
2023
)
1
,
pp. 20-41
Persistent link: https://www.econbiz.de/10014252642
Saved in:
194
Does corporate tax planning mitigate financial constraints? : evidence from China
Sun, Jie
;
Makosa, Lewis
;
Yang, Jinkun
;
Yin, Fangyuan
; …
- In:
International journal of finance & economics : IJFE
28
(
2023
)
1
,
pp. 510-527
Persistent link: https://www.econbiz.de/10014253225
Saved in:
195
Corporate taxation when firms are heterogeneous : ACE versus CBIT
Schröder, Philipp J. H.
;
Sørensen, Allan
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 396-418
Persistent link: https://www.econbiz.de/10014253552
Saved in:
196
The spillover effects of environmental regulations : a perspective of Chinese unregulated firms' tax burden
Geng, Yong
;
Liu, Wei
;
Chen, Hanshu
;
Zou, Xinyu
- In:
China & world economy
31
(
2023
)
2
,
pp. 84-111
Persistent link: https://www.econbiz.de/10014245284
Saved in:
197
Effect of corporate income tax on investment decisions of Indian manufacturing firms
Sankarganesh, Karuppiah
;
Shanmugam, K. Rangasamy
- In:
Journal of the Asia Pacific economy
28
(
2023
)
1
,
pp. 156-175
Persistent link: https://www.econbiz.de/10014231944
Saved in:
198
When the Celtic Tiger relaxed its corporate tax bite : an analysis of effects on top and upper middle income shares in Ireland
Uliczka, Niklas
- In:
Economics letters
222
(
2023
),
pp. 1-4
Persistent link: https://www.econbiz.de/10014232547
Saved in:
199
Corporate effective tax rates for research and policy
Janský, Petr
- In:
Public finance review : PFR
51
(
2023
)
2
,
pp. 171-205
Persistent link: https://www.econbiz.de/10014233433
Saved in:
200
Corporate tax avoidance and corporate financialization : the moderating effect of managerial myopia
Zhu, Guan Ping
;
Gui, He Fa
;
Peng, Tao
;
Jiang, Chong Hui
- In:
Managerial and decision economics : MDE ; the …
44
(
2023
)
1
,
pp. 459-472
Persistent link: https://www.econbiz.de/10013467035
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