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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...

Persistent link: https://www.econbiz.de/10014285544

Formula Apportionment : Is it Better than the Current System and are There Better Alternatives?

Altshuler, Rosanne - 2013

This analysis of formula apportionment compared to the current U.S. system recognizes that income shifting has two main sources, excess returns attributable to intangibles and debt, and that a major goal of income division systems is preserving neutrality between arm's length and related party...

Persistent link: https://www.econbiz.de/10013093435

Subsidiary Governance and Corporate Tax Planning : The Effect of Parent-Subsidiary Common Directors and Officers

Wang, Xin; Xu, Yongxin; Zhang, Liandong; Zheng, Gaoping - 2022

Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax...

Persistent link: https://www.econbiz.de/10014239391

Examining corporate governance and corporate tax management

Mulyadi, Martin Surya; Anwar, Yunita; Ardo Dwi Krisma, … - In: International journal of finance & banking studies : JJFBS 3 (2014) 3, pp. 47-52

Persistent link: https://www.econbiz.de/10011285711

Tax planning ability and the CFO's compensation

Liu, Yujie; Liu, Hangbo; Li, Jianhong - In: Finance research letters 58 (2023) 4, pp. 1-7

Persistent link: https://www.econbiz.de/10014632858

Preventive regulation and corporate tax avoidance : evidence from China

Yuan, Qiaochao; Bai, Jun - In: Accounting and finance 65 (2025) 1, pp. 819-856

Persistent link: https://www.econbiz.de/10015393671

Income Taxes and Managerial Incentives : Evidence from Hedge Funds

Agarwal, Vikas; Chen, Gary; Shi, Zhen; Wang, Bin - 2021

We find a negative relation between hedge fund manager’s personal income tax rates and fund performance. Using changes … in tax deferral regulation or state-level tax rates suggest causality in the tax-performance relation. Managers are less … disincentivizing managers to engage in more demanding acquisition and processing of information. However, higher incentives from …

Persistent link: https://www.econbiz.de/10013217801

Corporate Deductibility Provisions and Managerial Incentives

Köthenbürger, Marko - 2014

findings suggest that, when managers engage in wasteful capital expenditures, welfare may decline if the cost of investment is …

Persistent link: https://www.econbiz.de/10013060519

Fiscal treatment of managerial compensation : a welfare analysis ; conference paper

Hilmer, Michael - 2013

We analyze the consequences of bonus taxes, limited deductibility of bonuses from company pro ts and a corporate income tax (CIT) in a principal-agent model and explore how these tax instruments affect managerial incentives and how they change the design of incentive contracts used in...

Persistent link: https://www.econbiz.de/10010344626

Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10012963527