Concepedia

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Niklas Lampenius, Terry Shevlin, Arthur Stenzel

Journal of Accounting and Economics · 2021 · 37 citations · 71 references

Open access

Concepts

LawBusiness EconomicsInternational BusinessCorporate TaxationTax AvoidanceTaxationBase ErosionComparative Corporate TaxationCorporate Income TaxCross-border Tax AvoidanceTax CompetitionTax Rate StructureCorporate Income Tax IncidenceCorporate Tax Rate EffectsEffective Corporate Tax RatesIncidence Of Corporate TaxationMultinational Tax AvoidanceTax Avoidance IncidenceTaxation Of Corporations

References

71

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

Business, Accountancy, Accounting +14

Payout policy in the 21st century

Alon Brav, John R. Graham, Campbell R. Harvey et al. · Journal of Financial Economics · 2005 · 2.3K citations

Business, Finance, Financial Management +16

Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego · The Accounting Review · 2009 · 1.5K citations

Business, Accountancy, Tax Law +15

An Examination of Corporate Tax Shelter Participants

Ryan J. Wilson · The Accounting Review · 2009 · 1.2K citations

Business, Accountancy, Corporate Governance +13

Corporate Tax Avoidance and Firm Value

Mihir A. Desai, Dhammika Dharmapala · The Review of Economics and Statistics · 2009 · 1.1K citations

Law, Business Economics, Corporate Governance +14