Local tax rebates, corporate tax burdens, and firm migration: Evidence from China

Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data

Sanjay Gupta, Kaye J. Newberry · Journal of Accounting and Public Policy · 1997 · 988 citations

Tax Incentive, Optimal Taxation, Corporate Taxation +12

Empirical tax research in accounting

Douglas A. Shackelford, Terry Shevlin · Journal of Accounting and Economics · 2001 · 877 citations

Tax Incentive, Corporate Taxation, Empirical Tax Research +9

Taxes and firm size

Jerold L. Zimmerman · Journal of Accounting and Economics · 1983 · 832 citations

Tax Incentive, Federal Income Tax, Federal Tax +15

Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors

Clyde P. Stickney, Victor E. McGee · Journal of Accounting and Public Policy · 1982 · 409 citations

Tax Incentive, Corporate Taxation, Firm Performance +10

Cross-Jurisdictional Income Shifting and Earnings Valuation

Julie H. Collins, Deen Kemsley, Mark H. Lang · Journal of Accounting Research · 1998 · 323 citations

Corporate Tax, Trade, International Investment +22