Concepedia

Cross-border Tax Avoidance

Cross-Border Tax Avoidance is a form of tax avoidance that involves the strategic use of international tax rules, jurisdictions, and cross-border transactions to reduce tax liabilities by exploiting differences and mismatches in national tax systems.

200

Publications

14.2K

Citations

355

Authors

270

Institutions

Publications per year

2017–2026

104

Variants

Corporate Tax AvoidanceIndividual Tax AvoidanceInternational Tax Avoidance

Parents

Children

Publications

200

Tax‐Avoidance Activities of U.S. Multinational Corporations*

Sonja O. Rego · Contemporary Accounting Research · 2003 · 952 citations

, , +14

Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms

Hongbin Cai, Qiao Liu · The Economic Journal · 2009 · 834 citations

, , +17

The demand for tax haven operations

Mihir A. Desai, C. Fritz Foley, James R. Hines · Journal of Public Economics · 2005 · 610 citations

, , +15

Taxing across Borders: Tracking Personal Wealth and Corporate Profits

Gabriel Zucman · The Journal of Economic Perspectives · 2014 · 594 citations · Full text

, , +17

Lessons from Behavioral Responses to International Taxation

National Tax Journal · 1999 · 576 citations

, , +14

1–5 of 200

Authors

355

  1. JN
    Jon N. Kerr

    The Ohio State University, United States

    5 publications · 207 citations

    5

    h-index

  2. KA
    Kimberly A. Clausing

    Reed College, United States

    4 publications · 352 citations

    4

    h-index

  3. GZ
    Gabriel Zucman

    University of California, Berkeley, United States

    4 publications · 1K citations

    4

    h-index

  4. HG
    Harry Grubert

    United States Department of the Treasury, United States

    4 publications · 196 citations

    4

    h-index

  5. AJ
    Alfons J. Weichenrieder

    Goethe University Frankfurt, Germany

    4 publications · 188 citations

    4

    h-index

1–5 of 355

Institutions

270

  1. University of California, Berkeley

    Berkeley, United States

    8 h-index

    9 publications

    1.3K citations

  2. University of Michigan

    Ann Arbor, United States

    5 h-index

    5 publications

    842 citations

  3. The Ohio State University

    Columbus, United States

    5 h-index

    5 publications

    207 citations

  4. United States Department of the Treasury

    Washington, United States

    4 h-index

    4 publications

    196 citations

  5. Fordham University

    New York, United States

    4 h-index

    4 publications

    109 citations

  6. Berkeley College

    New York, United States

    4 h-index

    4 publications

    396 citations

  7. The University of Sydney

    Sydney, Australia

    4 h-index

    5 publications

    171 citations

  8. Ifo Institute for Economic Research

    Munich, Germany

    4 h-index

    4 publications

    248 citations

1–8 of 270

Venues

  1. SSRN Electronic Journal

    Repository · 30 publications · 1.4K citations

    20

    h-index

  2. Journal of Public Economics

    8 publications · 933 citations

    8

    h-index

  3. National Tax Journal

    NTJ · 7 publications · 999 citations

    7

    h-index

  4. 7

    h-index

  5. International Tax and Public Finance

    6 publications · 368 citations

    6

    h-index

1–5