Concepedia

Tax Shifting

Tax Shifting is the economic process by which the burden of a tax is transferred from the statutory taxpayer to another party through adjustments in prices, wages, or returns within markets.

208

Publications

12.1K

Citations

302

Authors

199

Institutions

Publications per year

2017–2026

43

Parents

Children

Publications

208

Book-Tax Differences and Internal Revenue Service Adjustments

Lillian F. Mills · Journal of Accounting Research · 1998 · 599 citations

, , +16

Tax-motivated transfer pricing and US intrafirm trade prices

Kimberly A. Clausing · Journal of Public Economics · 2002 · 513 citations

, , +14

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Kenneth J. Klassen, Stacie Kelley Laplante · Journal of Accounting Research · 2012 · 310 citations

, , +17

Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes

Kenneth J. Klassen, Mark H. Lang, Mark A. Wolfson · Journal of Accounting Research · 1993 · 302 citations

, , +17

Tax-Induced Earnings Management by Firms with Net Operating Losses

Edward L. Maydew · Journal of Accounting Research · 1997 · 280 citations

, , +16

1–5 of 208

Authors

302

  1. KJ
    Kenneth J. Klassen

    University of Waterloo, Canada

    5 publications · 804 citations

    5

    h-index

  2. RG
    Roger Gordon

    University of California San Diego, United States

    5 publications · 382 citations

    5

    h-index

  3. MO
    Michael Overesch

    University of Cologne, Germany

    4 publications · 249 citations

    4

    h-index

  4. NR
    Nadine Riedel

    University of Hohenheim, Germany

    4 publications · 402 citations

    4

    h-index

  5. AA
    Annette Alstadsæter

    Norwegian University of Life Sciences, Norway

    4 publications · 123 citations

    4

    h-index

1–5 of 302

Institutions

199

  1. Ifo Institute for Economic Research

    Munich, Germany

    10 h-index

    15 publications

    659 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    9 h-index

    12 publications

    462 citations

  3. IZA - Institute of Labor Economics

    Bonn, Germany

    9 h-index

    10 publications

    474 citations

  4. University of California, Berkeley

    Berkeley, United States

    6 h-index

    6 publications

    446 citations

  5. University of Oxford

    Oxford, United Kingdom

    6 h-index

    11 publications

    1.1K citations

  6. University of Cologne

    Cologne, Germany

    5 h-index

    7 publications

    367 citations

  7. University of Hohenheim

    Stuttgart, Germany

    5 h-index

    5 publications

    528 citations

  8. Centre for Economic Policy Research

    London, United Kingdom

    5 h-index

    7 publications

    445 citations

1–8 of 199

Venues

  1. SSRN Electronic Journal

    Repository · 34 publications · 1.5K citations

    22

    h-index

  2. Journal of Public Economics

    12 publications · 1.5K citations

    12

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 10 publications · 222 citations

    10

    h-index

  4. Journal of Accounting Research

    JAR · 7 publications · 1.9K citations

    7

    h-index

  5. National Tax Journal

    NTJ · 5 publications · 315 citations

    5

    h-index

1–5