Concepedia

Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms

Kimberly A. Clausing, Yaron Lahav

Journal of International Accounting Auditing and Taxation · 2011 · 19 citations · 18 references

Concepts

BusinessAccountingBusiness EconomicsCorporate FinanceCorporate TaxationTaxationComparative Corporate TaxationCorporate Income TaxTax CompetitionAnnual Financial ReportsComparability Of Financial ReportsCorporate Income Tax PolicyCorporate Income Tax SystemsCorporate Tax ReturnsForeign Commerce ApportionmentFormula ApportionmentTaxation Of Corporations

References

18

Taxation and foreign direct investment: a synthesis of empirical research

Ruud de Mooij · Data Archiving and Networked Services (DANS) · 2003 · 622 citations

Business, Business Economics, Economics +13

Tax-motivated transfer pricing and US intrafirm trade prices

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

Law, Business Economics, Economics +14

The Degradation of Reported Corporate Profits

Mihir A. Desai · The Journal of Economic Perspectives · 2005 · 303 citations · Full text

Business, Accountancy, Accounting +17

Corporate tax elasticities: a reader's guide to empirical findings

Ruud de Mooij, Sjef Ederveen · Oxford Review of Economic Policy · 2008 · 300 citations

Public Affairs, Business Economics, Economics +13

Multinational Firm Tax Avoidance and Tax Policy

Kimberly A. Clausing · National Tax Journal · 2009 · 214 citations

Law, Business Economics, International Business +17