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Volumn 36, Issue 2, 1998, Pages 209-229

Cross-Jurisdictional Income Shifting and Earnings Valuation

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Indexed keywords


EID: 1842715692     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491475     Document Type: Article
Times cited : (186)

References (15)
  • 1
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    • A Test of the Use of Geographic Segment Disclosures
    • BOATSMAN, J.; B. BEHN; AND D. PATZ. "A Test of the Use of Geographic Segment Disclosures." Journal of Accounting Research 31 (Supplement 1993): 46-64.
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    • Boatsman, J.1    Behn, B.2    Patz, D.3
  • 5
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    • Taxes, Tariffs, and Transfer Pricing in Multinational Corporation Decision Making
    • May
    • GRUBERT, H., AND J. MUTTI. "Taxes, Tariffs, and Transfer Pricing in Multinational Corporation Decision Making." Review of Economics and Statistics 73 (May 1994): 285-93.
    • (1994) Review of Economics and Statistics , vol.73 , pp. 285-293
    • Grubert, H.1    Mutti, J.2
  • 6
    • 0002200048 scopus 로고
    • Explaining the Low Taxable Income of Foreign-Controlled Companies in the U.S
    • edited by A. Giovanni, R. G. Hubbard, and J. Slemrod. Chicago: University of Chicago Press
    • GRUBERT, H.; T. GOODSPEED; AND D. SWENSON. "Explaining the Low Taxable Income of Foreign-Controlled Companies in the U.S." In Studies in International Taxation, edited by A. Giovanni, R. G. Hubbard, and J. Slemrod. Chicago: University of Chicago Press, 1993.
    • (1993) Studies in International Taxation
    • Grubert, H.1    Goodspeed, T.2    Swenson, D.3
  • 7
    • 0010781732 scopus 로고
    • The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decicions
    • HARRIS, D. "The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decicions." Journal of Accounting Research 31 (Supplement 1993): 111-40.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 111-140
    • Harris, D.1
  • 8
    • 0001744533 scopus 로고
    • Income Shifting in U.S. Multinational Corporations
    • edited by A. Giovannini, R. G. Hubbard, and J. Slemrod. Chicago: 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. G. Hubbard, and J. Slemrod. Chicago: University of Chicago Press, 1993.
    • (1993) Studies in International Taxation
    • Harris, D.1    Morck, R.2    Slemrod, J.3    Yeung, B.4
  • 9
    • 84921599088 scopus 로고
    • Fiscal Paradise: Foreign Tax Havens and American Business
    • HINES J., AND E. RICE. "Fiscal Paradise: Foreign Tax Havens and American Business." Quarterly Journal of Economics 109 (1994): 149-82.
    • (1994) Quarterly Journal of Economics , vol.109 , pp. 149-182
    • Hines, J.1    Rice, E.2
  • 10
    • 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 34 (Autumn 1996): 301-12.
    • (1996) Journal of Accounting Research , vol.34 , pp. 301-312
    • Jacob, J.1
  • 12
    • 0010779868 scopus 로고
    • Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
    • KLASSEN, K.; M. LANG; AND M. WOLFSON. "Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes." Journal of Accounting Research 31 (Supplement 1993): 140-73.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 140-173
    • Klassen, K.1    Lang, M.2    Wolfson, M.3
  • 13
    • 0345817424 scopus 로고
    • Discussion of the Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions and Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
    • SHACKELFORD, D. "Discussion of the Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions and Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes." Journal of Accounting Research 31 (Supplement 1993): 174-82.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 174-182
    • Shackelford, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.