Concepedia

Tax Inversions

Tax Inversion is a corporate tax avoidance strategy in which a firm restructures its legal domicile to a foreign country with a lower tax burden while maintaining substantial economic activity in the original country, thereby reducing its overall tax liability without a commensurate shift in operational presence.

12

Publications

367

Citations

22

Authors

18

Institutions

Publications per year

2017–2026

4

Variants

Corporate Inversions

Parents

Publications

12

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax-Haven Countries

C. Bryan Cloyd, Lillian F. Mills, Connie D. Weaver · Journal of the American Taxation Association · 2003 · 86 citations

, , +13

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion

Jim A. Seida, William F. Wempe · National Tax Journal · 2004 · 72 citations

, , +13

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Donald J. Marples, Jane G. Gravelle · University of North Texas Digital Library (University of North Texas) · 2014 · 33 citations · Full text

, , +17

Tax Haven Incorporation and the Cost of Capital*

Christina Lewellen, Landon M. Mauler, Luke Watson · Contemporary Accounting Research · 2021 · 28 citations

, , +14

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion

Jim A. Seida, William F. Wempe · SSRN Electronic Journal · 2004 · 23 citations · Full text

, , +13

1–5 of 12

Authors

22

  1. JA
    Jim A. Seida

    University of Notre Dame, United States

    2 publications · 95 citations

    2

    h-index

  2. WF
    William F. Wempe

    Texas Christian University, United States

    2 publications · 95 citations

    2

    h-index

  3. RS
    Reuven S. Avi-Yonah

    University of Michigan, United States

    1 publications · 20 citations

    1

    h-index

  4. LF
    Lillian F. Mills

    The University of Texas at Austin, United States

    1 publications · 86 citations

    1

    h-index

  5. ET
    Eric Toder

    Urban Institute, United States

    1 publications · 18 citations

    1

    h-index

1–5 of 22

Institutions

18

  1. Utrecht University

    Utrecht, The Netherlands

    1 h-index

    1 publications

    18 citations

  2. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    1 h-index

    1 publications

    18 citations

  3. University of California, Irvine

    Irvine, United States

    1 h-index

    1 publications

    17 citations

  4. KU Leuven

    Leuven, Belgium

    1 h-index

    1 publications

    18 citations

  5. University of Notre Dame

    Notre Dame, United States

    1 h-index

    1 publications

    23 citations

  6. Villanova University

    Radnor, United States

    1 h-index

    1 publications

    28 citations

  7. Texas Christian University

    Fort Worth, United States

    1 h-index

    1 publications

    23 citations

  8. College of Law and Business

    Ramat Gan, Israel

    1 h-index

    1 publications

    14 citations

1–8 of 18

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 43 citations

    2

    h-index

  2. National Tax Journal

    NTJ · 2 publications · 90 citations

    2

    h-index

  3. Journal of the American Taxation Association

    1 publications · 86 citations

    1

    h-index

  4. eYLS (Yale Law School)

    Repository · 1 publications · 17 citations

    1

    h-index

  5. The Review of Corporate Finance Studies

    RCFS · 1 publications · 18 citations

    1

    h-index

1–5