메뉴 건너뛰기




Volumn 20, Issue 4, 2003, Pages 805-833

Tax-Avoidance Activities of U.S. Multinational Corporations

Author keywords

Effective tax rates; Multinational; Tax avoidance; Tax planning

Indexed keywords


EID: 1542714178     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/VANN-B7UB-GMFA-9E6W     Document Type: Article
Times cited : (627)

References (45)
  • 1
    • 0032220831 scopus 로고    scopus 로고
    • Abnormal returns to a fundamental analysis strategy
    • Abarbanell, I., and B. Bushee. 1998. Abnormal returns to a fundamental analysis strategy. The Accounting Review 73 (1): 19-45.
    • (1998) The Accounting Review , vol.73 , Issue.1 , pp. 19-45
    • Abarbanell, J.1    Bushee, B.2
  • 2
    • 1542555753 scopus 로고    scopus 로고
    • Has U.S. investment abroad become more sensitive to tax rates?
    • Rutgers University
    • Altshuler, R., H. Grubert, and S. Newlon. 1997. Has U.S. investment abroad become more sensitive to tax rates? Working paper, Rutgers University.
    • (1997) Working Paper
    • Altshuler, R.1    Grubert, H.2    Newlon, S.3
  • 3
    • 0003511161 scopus 로고
    • Washington, DC: Citizens for Tax Justice
    • Citizens for Tax Justice (CTJ). 1984. Corporate income taxes in the Reagan years. Washington, DC: Citizens for Tax Justice.
    • (1984) Corporate Income Taxes in the Reagan Years
  • 5
    • 0003606025 scopus 로고
    • Washington, DC: Citizens for Tax Justice
    • Citizens for Tax Justice (CTJ). 1986.130 reasons why we need tax reform. Washington, DC: Citizens for Tax Justice.
    • (1986) 130 Reasons Why We Need Tax Reform
  • 6
    • 0142197535 scopus 로고    scopus 로고
    • Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States
    • ed. J. Slemrod. Boston: Kluwer Academic Publishers
    • Collins, J., and D. Shackelford. 1996. Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States. In The Taxation of Multinational Corporations, ed. J. Slemrod, 51-79. Boston: Kluwer Academic Publishers.
    • (1996) The Taxation of Multinational Corporations , pp. 51-79
    • Collins, J.1    Shackelford, D.2
  • 7
    • 1542451245 scopus 로고    scopus 로고
    • Writers challenge claim of favorable cross-border taxation
    • Collins, J., and D. Shackelford. 1999. Writers challenge claim of favorable cross-border taxation. Tax Notes 82 (January 4): 131-34.
    • (1999) Tax Notes , vol.82 , Issue.JANUARY 4 , pp. 131-134
    • Collins, J.1    Shackelford, D.2
  • 8
    • 0000928969 scopus 로고
    • Risk, return, and equilibrium: Empirical tests
    • Fama, E., and J. MacBeth. 1973. Risk, return, and equilibrium: Empirical tests. Journal of Political Economy 81 (3): 607-36.
    • (1973) Journal of Political Economy , vol.81 , Issue.3 , pp. 607-636
    • Fama, E.1    MacBeth, J.2
  • 9
    • 0030269260 scopus 로고    scopus 로고
    • Proxies for the corporate marginal tax rate
    • Graham, J. 1996. Proxies for the corporate marginal tax rate. Journal of Financial Economics 42 (2): 187-221.
    • (1996) Journal of Financial Economics , vol.42 , Issue.2 , pp. 187-221
    • Graham, J.1
  • 10
    • 0004296209 scopus 로고
    • Upper Saddle River, NJ: Prentice-Hall
    • Greene, W. 1993. Econometric analysis. Upper Saddle River, NJ: Prentice-Hall.
    • (1993) Econometric Analysis
    • Greene, W.1
  • 11
    • 1542660749 scopus 로고    scopus 로고
    • Tax planning by companies and tax competition by governments: Is there evidence of changes in behavior?
    • U.S. Treasury Department
    • Grubert, H. 1997. Tax planning by companies and tax competition by governments: Is there evidence of changes in behavior? Working paper, U.S. Treasury Department.
    • (1997) Working Paper
    • Grubert, H.1
  • 12
    • 0011308259 scopus 로고    scopus 로고
    • The effect of taxes on investment and income shifting to Puerto Rico
    • Grubert, H., and J. Slemrod. 1998. The effect of taxes on investment and income shifting to Puerto Rico. Review of Economics and Statistics 68 (2): 269-90.
    • (1998) Review of Economics and Statistics , vol.68 , Issue.2 , pp. 269-290
    • Grubert, H.1    Slemrod, J.2
  • 13
    • 0031092753 scopus 로고    scopus 로고
    • Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data
    • Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16 (1): 1-34.
    • (1997) Journal of Accounting and Public Policy , vol.16 , Issue.1 , pp. 1-34
    • Gupta, S.1    Newberry, K.2
  • 14
    • 77249133048 scopus 로고    scopus 로고
    • Accounting for tax benefits of employee stock options and implications for research
    • Hanlon, M., and T. Shevlin. 2002. Accounting for tax benefits of employee stock options and implications for research. Accounting Horizons 16 (1): 1-16.
    • (2002) Accounting Horizons , vol.16 , Issue.1 , pp. 1-16
    • Hanlon, M.1    Shevlin, T.2
  • 15
    • 0010781732 scopus 로고
    • The impact of U.S. tax law revision on multinational corporations' capital location and income shifting decisions
    • Harris, D. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income shifting decisions. Journal of Accounting Research 31 (Supplement): 111-40.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 111-140
    • Harris, D.1
  • 16
    • 1542660750 scopus 로고    scopus 로고
    • Internal Revenue Code (IRC). 1986. 26 U.S.C., as amended
    • Internal Revenue Code (IRC). 1986. 26 U.S.C., as amended.
  • 17
    • 1542451246 scopus 로고    scopus 로고
    • Corporation foreign tax credit, 1995
    • Internal Revenue Service. 1999. Corporation foreign tax credit, 1995. Statistics of Income Bulletin (Fall): 214-61.
    • (1999) Statistics of Income Bulletin , Issue.FALL , pp. 214-261
  • 18
    • 0030305054 scopus 로고    scopus 로고
    • Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers
    • Jacob, J. 1996. Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers. Journal of Accounting Research 34 (2): 301-12.
    • (1996) Journal of Accounting Research , vol.34 , Issue.2 , pp. 301-312
    • Jacob, J.1
  • 19
    • 0002416364 scopus 로고
    • Taxes and firm size: The effects of tax legislation during the 1980's
    • Kern, B., and M. Morris. 1992. Taxes and firm size: The effects of tax legislation during the 1980's. Journal of the American Taxation Association 14 (1): 80-96.
    • (1992) Journal of the American Taxation Association , vol.14 , Issue.1 , pp. 80-96
    • Kern, B.1    Morris, M.2
  • 20
    • 1542766072 scopus 로고    scopus 로고
    • International double nontaxation
    • Leblang, S. 1998. International double nontaxation. Tax Notes International 134 (10): 181-3.
    • (1998) Tax Notes International , vol.134 , Issue.10 , pp. 181-183
    • Leblang, S.1
  • 21
    • 1542451244 scopus 로고    scopus 로고
    • Worldly planning for global firms
    • Levenson, A. 1999. Worldly planning for global firms. Electronic News (July 5): 16.
    • (1999) Electronic News , Issue.JULY 5 , pp. 16
    • Levenson, A.1
  • 22
    • 1542451247 scopus 로고    scopus 로고
    • The puzzling comeback of the corporate income tax
    • Washington, DC: National Tax Association-Tax Institute of America
    • Mackie, J. 1999. The puzzling comeback of the corporate income tax. In Proceedings of the Ninety-Second Annual Conference, 93-102. Washington, DC: National Tax Association-Tax Institute of America.
    • (1999) Proceedings of the Ninety-second Annual Conference , pp. 93-102
    • Mackie, J.1
  • 24
    • 0037729378 scopus 로고    scopus 로고
    • The relation between financial and tax reporting measures of income
    • Manzon, G., and G. Plesko. 2002. The relation between financial and tax reporting measures of income. Tax Law Review 55: 175-214.
    • (2002) Tax Law Review , vol.55 , pp. 175-214
    • Manzon, G.1    Plesko, G.2
  • 25
    • 0010925080 scopus 로고
    • The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates
    • Manzon, G., and W. Smith. 1994. The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates. Journal of Accounting and Public Policy 13 (4): 349-62.
    • (1994) Journal of Accounting and Public Policy , vol.13 , Issue.4 , pp. 349-362
    • Manzon, G.1    Smith, W.2
  • 26
    • 0032265358 scopus 로고    scopus 로고
    • Book-tax differences and Internal Revenue Service adjustments
    • Mills, L. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research 36 (2): 343-56.
    • (1998) Journal of Accounting Research , vol.36 , Issue.2 , pp. 343-356
    • Mills, L.1
  • 28
    • 84965494754 scopus 로고
    • An investigation of the firm size-effective tax rate relation in the 1980s
    • Omer, T., K. Molloy, and D. Ziebart. 1993. An investigation of the firm size-effective tax rate relation in the 1980s. Journal of Accounting, Auditing, and Finance 8 (2): 167-82.
    • (1993) Journal of Accounting, Auditing, and Finance , vol.8 , Issue.2 , pp. 167-182
    • Omer, T.1    Molloy, K.2    Ziebart, D.3
  • 29
    • 0043076193 scopus 로고    scopus 로고
    • Corporate tax planning effectiveness: The role of compensation-based incentives
    • Phillips, J. 2003. Corporate tax planning effectiveness: The role of compensation-based incentives. The Accounting Review 78 (3): 847-74.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 847-874
    • Phillips, J.1
  • 30
    • 0003029218 scopus 로고
    • Corporate tax rates: Progressive, proportional, or regressive
    • Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association 1 (1): 17-31.
    • (1986) Journal of the American Taxation Association , vol.1 , Issue.1 , pp. 17-31
    • Porcano, T.1
  • 31
    • 0000252083 scopus 로고
    • Tax planning, regulatory capital planning, and financial reporting strategy for financial institutions
    • Scholes, M. S., G. P. Wilson, and M. A. Wolfson. 1990. Tax planning, regulatory capital planning, and financial reporting strategy for financial institutions. Review of Financial Studies 3 (4): 625-50.
    • (1990) Review of Financial Studies , vol.3 , Issue.4 , pp. 625-650
    • Scholes, M.S.1    Wilson, G.P.2    Wolfson, M.A.3
  • 32
    • 0002279906 scopus 로고
    • Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses
    • Shevlin, T. 1990. Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses. Journal of the American Taxation Association 12 (1): 51-67.
    • (1990) Journal of the American Taxation Association , vol.12 , Issue.1 , pp. 51-67
    • Shevlin, T.1
  • 35
    • 0001085253 scopus 로고    scopus 로고
    • A general model of the behavioral response to taxation
    • Slemrod, J. 2001. A general model of the behavioral response to taxation. International Tax and Public Finance 8 (2): 119-28.
    • (2001) International Tax and Public Finance , vol.8 , Issue.2 , pp. 119-128
    • Slemrod, J.1
  • 36
    • 39749149477 scopus 로고
    • Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors
    • Stickney, C., and V. McGee. 1982. Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2): 125-52.
    • (1982) Journal of Accounting and Public Policy , vol.1 , Issue.2 , pp. 125-152
    • Stickney, C.1    McGee, V.2
  • 37
    • 0041854397 scopus 로고    scopus 로고
    • Increasing stock market value by reducing effective tax rates
    • Swenson, C. 1999. Increasing stock market value by reducing effective tax rates. Tax Notes 83 (June 7): 1503-5.
    • (1999) Tax Notes , vol.83 , Issue.JUNE 7 , pp. 1503-1505
    • Swenson, C.1
  • 38
    • 1542555749 scopus 로고    scopus 로고
    • Tax Reform Act. 1986. Public Law no. 99-514
    • Tax Reform Act. 1986. Public Law no. 99-514.
  • 39
    • 38249028730 scopus 로고
    • Corporate taxes and defined benefit pension plans
    • Thomas, J. 1988. Corporate taxes and defined benefit pension plans. Journal of Accounting and Economics 10 (3): 199-238.
    • (1988) Journal of Accounting and Economics , vol.10 , Issue.3 , pp. 199-238
    • Thomas, J.1
  • 40
    • 0038356119 scopus 로고    scopus 로고
    • Washington, DC: United States Government Printing Office
    • U.S. Department of Treasury. 1999. The problem of corporate tax shelters. Washington, DC: United States Government Printing Office.
    • (1999) The Problem of Corporate Tax Shelters
  • 42
    • 0010863321 scopus 로고
    • The relation between firm size and effective tax rates: A test of firms' political success
    • Wang, S. 1991. The relation between firm size and effective tax rates: A test of firms' political success. The Accounting Review 66 (1): 158-69.
    • (1991) The Accounting Review , vol.66 , Issue.1 , pp. 158-169
    • Wang, S.1
  • 43
    • 0002321087 scopus 로고
    • Corporate average effective tax rates and inferences about relative tax preferences
    • Wilkie, P. 1988. Corporate average effective tax rates and inferences about relative tax preferences. Journal of the American Taxation Association 10 (2): 75-88.
    • (1988) Journal of the American Taxation Association , vol.10 , Issue.2 , pp. 75-88
    • Wilkie, P.1
  • 44
    • 0010800623 scopus 로고
    • Measuring explicit tax (dis)advantage for corporate taxpayers: An alternative to average effective tax rates
    • Wilkie, P., and S. Limberg. 1993. Measuring explicit tax (dis)advantage for corporate taxpayers: An alternative to average effective tax rates. Journal of the American Taxation Association 15 (1): 46-71.
    • (1993) Journal of the American Taxation Association , vol.15 , Issue.1 , pp. 46-71
    • Wilkie, P.1    Limberg, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.