Concepedia

Multinational Tax Avoidance

Multinational Tax Avoidance is a form of aggressive tax planning that involves the strategic structuring of cross-border transactions and operations by multinational enterprises to exploit gaps and mismatches in tax rules across jurisdictions, thereby materially reducing their global tax burden in a manner not intended by domestic or international tax laws.

144

Publications

10.8K

Citations

262

Authors

186

Institutions

Publications per year

2017–2026

79

Parents

Publications

144

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 144

Authors

262

  1. JR
    James R. Hines

    University of Michigan, United States

    4 publications · 809 citations

    4

    h-index

  2. MH
    Michelle Hanlon

    Massachusetts Institute of Technology, United States

    4 publications · 110 citations

    4

    h-index

  3. KA
    Kimberly A. Clausing

    Reed College, United States

    4 publications · 352 citations

    4

    h-index

  4. GZ
    Gabriel Zucman

    University of California, Berkeley, United States

    4 publications · 1K citations

    4

    h-index

  5. PJ
    Petr Jánský

    Charles University, Czechia

    4 publications · 213 citations

    4

    h-index

1–5 of 262

Institutions

186

  1. The University of Sydney

    Sydney, Australia

    5 h-index

    7 publications

    211 citations

  2. University of Mannheim

    Mannheim, Germany

    5 h-index

    9 publications

    397 citations

  3. University of California, Berkeley

    Berkeley, United States

    5 h-index

    6 publications

    1.2K citations

  4. Ifo Institute for Economic Research

    Munich, Germany

    5 h-index

    6 publications

    312 citations

  5. Fordham University

    New York, United States

    4 h-index

    4 publications

    109 citations

  6. Charles University

    Prague, Czechia

    4 h-index

    6 publications

    383 citations

  7. Centre for European Economic Research

    Mannheim, Germany

    4 h-index

    7 publications

    343 citations

  8. Ludwig-Maximilians-Universität München

    Munich, Germany

    4 h-index

    6 publications

    459 citations

1–8 of 186

Venues

  1. SSRN Electronic Journal

    Repository · 21 publications · 1K citations

    17

    h-index

  2. 7

    h-index

  3. Contemporary Accounting Research

    CAR · 5 publications · 1.3K citations

    5

    h-index

  4. National Tax Journal

    NTJ · 5 publications · 961 citations

    5

    h-index

  5. Journal of Public Economics

    4 publications · 733 citations

    4

    h-index

1–5