메뉴 건너뛰기




Volumn 39, Issue 3, 2001, Pages 643-662

Cross-jurisdictional income shifting by U.S. multinationals: Evidence from international bond offerings

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0035731714     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00032     Document Type: Article
Times cited : (91)

References (36)
  • 1
    • 84980104458 scopus 로고
    • Financial ratios, discriminant analysis and the prediction of corporate bankruptcy
    • September
    • ALTMAN, E. "Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy." Journal of Finance (September 1968): 589-609.
    • (1968) Journal of Finance , pp. 589-609
    • Altman, E.1
  • 4
    • 0039925872 scopus 로고
    • U.S. tax considerations in financing foreign subsidiaries
    • October
    • ANDRUS, J.; R. DILWORTH; AND J. O'DONNELL. "U.S. Tax Considerations in Financing Foreign Subsidiaries." Taxes - The Tax Magazine (October 1990): 683-726.
    • (1990) Taxes - The Tax Magazine , pp. 683-726
    • Andrus, J.1    Dilworth, R.2    O'Donnell, J.3
  • 5
    • 0039998675 scopus 로고
    • Capital structure as a mechanism of control: A comparison of financial systems
    • edited by M. Aoki, B. Gustafsson, and O. Williamson. London, UK: Sage Publications
    • BERGLOF, E. "Capital Structure as a Mechanism of Control: A Comparison of Financial Systems." In The Firm as a Nexus of Treaties, edited by M. Aoki, B. Gustafsson, and O. Williamson, pp. 237-62. London, UK: Sage Publications, 1990.
    • (1990) The Firm As a Nexus of Treaties , pp. 237-262
    • Berglof, E.1
  • 6
    • 38249029174 scopus 로고
    • An investigation of cost differences between public sales and private placements of debt
    • BLACKWELL, D., AND D. KIDWELL. "An Investigation of Cost Differences between Public Sales and Private Placements of Debt." Journal of Financial Economics 22 (1988): 253-78.
    • (1988) Journal of Financial Economics , vol.22 , pp. 253-278
    • Blackwell, D.1    Kidwell, D.2
  • 8
    • 1842715692 scopus 로고    scopus 로고
    • Cross-jurisdictional income shifting and earnings valuation
    • Autumn
    • COLLINS, J.; D. KEMSLEY; AND M. LANG. "Cross-Jurisdictional Income Shifting and Earnings Valuation." Journal of Accounting Research (Autumn 1998): 209-29.
    • (1998) Journal of Accounting Research , pp. 209-229
    • Collins, J.1    Kemsley, D.2    Lang, M.3
  • 9
    • 21144471842 scopus 로고
    • Foreign tax credit limitations and preferred stock issuances
    • Supplement
    • COLLINS, J., AND D. SHACKELFORD. "Foreign Tax Credit Limitations and Preferred Stock Issuances." Journal of Accounting Research (Supplement 1992): 103-24.
    • (1992) Journal of Accounting Research , pp. 103-124
    • Collins, J.1    Shackelford, D.2
  • 11
    • 0039925873 scopus 로고
    • Foreign debt financing of UK entities presents complex issues
    • October
    • GODBEE, M. "Foreign Debt Financing of UK Entities Presents Complex Issues." The Journal of International Taxation (October 1993): 450-5.
    • (1993) The Journal of International Taxation , pp. 450-455
    • Godbee, M.1
  • 13
    • 0000318873 scopus 로고    scopus 로고
    • The theory and practice of corporate finance: Evidence from the field
    • May/June
    • GRAHAM, J., AND C. HARVEY. "The Theory and Practice of Corporate Finance: Evidence from the Field." Journal of Financial Economics 60 (May/June 2001): 187-243.
    • (2001) Journal of Financial Economics , vol.60 , pp. 187-243
    • Graham, J.1    Harvey, C.2
  • 14
    • 0010781732 scopus 로고
    • The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions
    • Supplement
    • HARRIS, D. "The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions." Journal of Accounting Research (Supplement 1993): 111-40.
    • (1993) Journal of Accounting Research , pp. 111-140
    • Harris, D.1
  • 15
    • 0001744533 scopus 로고
    • Income shifting in U.S. multinational corporations
    • edited by A. Giovannini, R. Hubbard, and J. Slemrod, Chicago, IL: University of Chicago Press
    • HARRIS, D.; R. MORCK; J. SLEMROD; AND B. YEUNG. "Income Shifting in U.S. Multinational Corporations." In Studies in International Taxation, edited by A. Giovannini, R. Hubbard, and J. Slemrod, pp. 277-302. Chicago, IL: University of Chicago Press, 1993.
    • (1993) Studies in International Taxation , pp. 277-302
    • Harris, D.1    Morck, R.2    Slemrod, J.3    Yeung, B.4
  • 16
    • 0040518758 scopus 로고
    • On the sensitivity of R&D to delicate tax changes: The behavior of U.S. multinationals in the 1980s
    • Cambridge: National Bureau of Economic Research
    • HINES, J. JR. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s." NBER Working paper No. 3930. Cambridge: National Bureau of Economic Research, 1991.
    • (1991) NBER Working Paper , vol.3930
    • Hines, J.1
  • 17
    • 0011666887 scopus 로고
    • Impacts of canadian and U.S. tax reform on the financing of canadian subsidiaries of U.S. parents
    • edited by A. Giovannini, R. Hubbard, and J. Slemrod. Chicago, IL: University of Chicago Press
    • HOGG, R., AND J. MINTZ. "Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents." In Studies in International Taxation, edited by A. Giovannini, R. Hubbard, and J. Slemrod, pp. 47-74. Chicago, IL: University of Chicago Press, 1993.
    • (1993) Studies in International Taxation , pp. 47-74
    • Hogg, R.1    Mintz, J.2
  • 18
    • 0030305054 scopus 로고    scopus 로고
    • Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers
    • Autumn
    • JACOB, J. "Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers." Journal of Accounting Research (Autumn 1996): 301-12.
    • (1996) Journal of Accounting Research , pp. 301-312
    • Jacob, J.1
  • 20
    • 0032264337 scopus 로고    scopus 로고
    • The effect of taxes on production location
    • Autumn
    • KEMSLEY, D. "The Effect of Taxes on Production Location." Journal of Accounting Research (Autumn 1998): 321-41.
    • (1998) Journal of Accounting Research , pp. 321-341
    • Kemsley, D.1
  • 22
    • 0010779868 scopus 로고
    • Geographic income shifting by multinational corporations in response to tax rate changes
    • Supplement
    • KLASSEN, K.; M. LANG; AND M. WOLFSON. "Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes." Journal of Accounting Research (Supplement 1993): 141-73.
    • (1993) Journal of Accounting Research , pp. 141-173
    • Klassen, K.1    Lang, M.2    Wolfson, M.3
  • 26
    • 76649090844 scopus 로고
    • Do taxes affect corporate financing decisions?
    • December
    • MACKIE-MASON, J. "Do Taxes Affect Corporate Financing Decisions?" Journal of Finance (December 1990): 1471-93.
    • (1990) Journal of Finance , pp. 1471-1493
    • Mackie-Mason, J.1
  • 28
    • 0032220503 scopus 로고    scopus 로고
    • Foreign tax credit limitations and capital structure decisions
    • Spring
    • NEWBERRY, K. "Foreign Tax Credit Limitations and Capital Structure Decisions." Journal of Accounting Research (Spring 1998): 157-66.
    • (1998) Journal of Accounting Research , pp. 157-166
    • Newberry, K.1
  • 29
    • 84993839747 scopus 로고
    • What do we know about capital structure? Some evidence from international data
    • December
    • RAJAN, R., AND L. ZINGALES. "What Do We Know About Capital Structure? Some Evidence from International Data." Journal of Finance (December 1995): 1421-60.
    • (1995) Journal of Finance , pp. 1421-1460
    • Rajan, R.1    Zingales, L.2
  • 31
    • 0039925869 scopus 로고
    • Going global: What does it mean for foreign exchange risk management?
    • May-June
    • SCHEIRER, L. "Going Global: What Does It Mean For Foreign Exchange Risk Management?" TMA Journal (May-June 1994): 54-8.
    • (1994) TMA Journal , pp. 54-58
    • Scheirer, L.1
  • 34
    • 0041112797 scopus 로고    scopus 로고
    • The effect of the tax reform act of 1986 on the capital structure of foreign subsidiaries
    • Fall
    • SMITH, J. "The Effect of the Tax Reform Act of 1986 on the Capital Structure of Foreign Subsidiaries." The Journal of the American Taxation Association (Fall 1997): 1-18.
    • (1997) The Journal of the American Taxation Association , pp. 1-18
    • Smith, J.1
  • 35
    • 85009890418 scopus 로고
    • Japan curbs related party debt
    • July/August
    • SULTAN, S. "Japan Curbs Related Party Debt." International Tax Review (July/August 1994): 29-30.
    • (1994) International Tax Review , pp. 29-30
    • Sultan, S.1
  • 36
    • 0010863321 scopus 로고
    • The relation between firm size and effective tax rates: A test of firms' political success
    • January
    • WANG, S. "The Relation between Firm Size and Effective Tax Rates: A Test of Firms' Political Success." The Accounting Review (January 1991): 158-69.
    • (1991) The Accounting Review , pp. 158-169
    • Wang, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.