-
1
-
-
58849148197
-
The Three Parties in the Race to the Bottom: Host Governments, Home Governments, and Multinational Companies
-
Altshuler, Rosanne, and Harry Grubert, "The Three Parties in the Race to the Bottom: Host Governments, Home Governments, and Multinational Companies," Florida Tax Review 7 (2005), 137-209
-
(2005)
Florida Tax Review
, vol.7
, pp. 137-209
-
-
Altshuler, R.1
Grubert, H.2
-
2
-
-
67649306609
-
Taxation and Corporate Financial Policy
-
A. J. Auerbach and M. Feldstein (Eds.), (Amsterdam: North-Holland)
-
Auerbach, Alan J., "Taxation and Corporate Financial Policy" (pp. 1251-1292), in A. J. Auerbach and M. Feldstein (Eds.), Handbook of Public Economics, vol. 3 (Amsterdam: North-Holland, 2002).
-
(2002)
Handbook of Public Economics
, vol.3
, pp. 1251-1292
-
-
Auerbach, A.J.1
-
3
-
-
14544295694
-
The Tax Shelter Problem
-
Bankman, Joseph, "The Tax Shelter Problem," National Tax Journal 57 (2004), 925-936
-
(2004)
National Tax Journal
, vol.57
, pp. 925-936
-
-
Bankman, J.1
-
5
-
-
21644458376
-
Internal Control vs. External Manipulation: A Model of Corporate Income Tax Evasion
-
Chen, Kong-Pin, and C. Y. Cyrus Chu, "Internal Control vs. External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics 36 (2005), 151-164.
-
(2005)
RAND Journal of Economics
, vol.36
, pp. 151-164
-
-
Chen, K.-P.1
Cyrus Chu, C.Y.2
-
6
-
-
26444595536
-
Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
-
Chetty, Raj, and Emmanuel Saez, "Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut," Quarterly Journal of Economics 120 (2005), 791-833
-
(2005)
Quarterly Journal of Economics
, vol.120
, pp. 791-833
-
-
Chetty, R.1
Saez, E.2
-
7
-
-
23244441605
-
Corporate Tax Evasion with Agency Costs
-
Crocker, Keith J., and Joel Slemrod, "Corporate Tax Evasion with Agency Costs," Journal of Public Economics 89 (2005), 1593-1610.
-
(2005)
Journal of Public Economics
, vol.89
, pp. 1593-1610
-
-
Crocker, K.J.1
Slemrod, J.2
-
8
-
-
0742329263
-
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
-
Dechow, Patricia, Scott Richardson, and Irem Tuna, "Why Are Earnings Kinky? An Examination of the Earnings Management Explanation," Review of Accounting Studies 8 (2003), 355-384
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 355-384
-
-
Dechow, P.1
Richardson, S.2
Tuna, I.3
-
9
-
-
8744297938
-
Detecting Earnings Management
-
Dechow, Patricia, Richard Sloan, and Amy Sweeney, "Detecting Earnings Management," Accounting Review 70 (1995), 193-225
-
(1995)
Accounting Review
, vol.70
, pp. 193-225
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
10
-
-
84935941592
-
The Structure of Corporate Ownership: Causes and Consequences
-
Demsetz, Harold, and Kenneth Lehn, "The Structure of Corporate Ownership: Causes and Consequences," Journal of Political Economy 93 (1985), 1155-1177
-
(1985)
Journal of Political Economy
, vol.93
, pp. 1155-1177
-
-
Demsetz, H.1
Lehn, K.2
-
11
-
-
9544225725
-
The Divergence Between Book and Tax Income
-
J. M. Poterba (Ed.), (Cambridge, MA: MIT Press)
-
Desai, Mihir A., "The Divergence Between Book and Tax Income" (pp. 169-206), in J. M. Poterba (Ed.), Tax Policy and the Economy, vol. 17 (Cambridge, MA: MIT Press, 2003).
-
(2003)
Tax Policy and the Economy
, vol.17
, pp. 169-206
-
-
Desai, M.A.1
-
12
-
-
33645843937
-
The Degradation of Reported Corporate Profits
-
Desai, Mihir A., "The Degradation of Reported Corporate Profits," Journal of Economic Perspectives 19 (2005), 171-192.
-
(2005)
Journal of Economic Perspectives
, vol.19
, pp. 171-192
-
-
Desai, A.1
-
13
-
-
34247552266
-
Theft and Taxation
-
Desai, Mihir A., Alexander Dyck, and Luigi Zingales, "Theft and Taxation," Journal of Financial Economics 84 (2007), 591-623.
-
(2007)
Journal of Financial Economics
, vol.84
, pp. 591-623
-
-
Desai, M.A.1
Dyck, A.2
Zingales, L.3
-
14
-
-
29244431653
-
Corporate Tax Avoidance and High Powered Incentives
-
Desai, Mihir A., and Dhammika Dharmapala, "Corporate Tax Avoidance and High Powered Incentives," Journal of Financial Economics 79 (2006), 145-179.
-
(2006)
Journal of Financial Economics
, vol.79
, pp. 145-179
-
-
Desai, M.A.1
Dharmapala, D.2
-
15
-
-
67949117328
-
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
-
Desai, Mihir A., and Dhammika Dharmapala, "Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment," National Tax Journal 62 (2009), 169-186.
-
(2009)
National Tax Journal
, vol.62
, pp. 169-186
-
-
Desai, M.A.1
Dharmapala, D.2
-
16
-
-
0040078150
-
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
-
Desai, Mihir A., and James R. Hines Jr., "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," National Tax Journal 55 (2002), 409-441.
-
(2002)
National Tax Journal
, vol.55
, pp. 409-441
-
-
Desai, M.A.1
Hines J.R., Jr.2
-
17
-
-
2542500993
-
Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China
-
Fisman, Raymond, and Shang-Jin Wei, "Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China," Journal of Political Economy 112 (2004), 471-496
-
(2004)
Journal of Political Economy
, vol.112
, pp. 471-496
-
-
Raymond, F.1
Wei, S.-J.2
-
18
-
-
0037332214
-
Corporate Governance and Equity Prices
-
Gompers, Paul A., Joy Ishii, and Andrew Metrick, "Corporate Governance and Equity Prices," Quarterly Journal of Economics 118 (2003), 107-155.
-
(2003)
Quarterly Journal of Economics
, vol.118
, pp. 107-155
-
-
Gompers, P.A.1
Ishii, J.2
Metrick, A.3
-
19
-
-
0344436678
-
Taxes and Corporate Finance: A Review
-
Graham, John R., "Taxes and Corporate Finance: A Review," Review of Financial Studies 16 (2003), 1074-1128.
-
(2003)
Review of Financial Studies
, vol.16
, pp. 1074-1128
-
-
Graham, J.R.1
-
20
-
-
4344573444
-
Employee Stock Options, Corporate Taxes, and Debt Policy
-
Graham, John R., Mark H. Lang, and Douglas A. Shackelford, "Employee Stock Options, Corporate Taxes, and Debt Policy," Journal of Finance 59 (2004), 1585-1618.
-
(2004)
Journal of Finance
, vol.59
, pp. 1585-1618
-
-
Graham, J.R.1
Lang, M.H.2
-
22
-
-
13844266626
-
The Persistence and Pricing of Earnings. Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
-
Hanlon, Michelle, "The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences," Accounting Review 80 (2005), 137-166
-
(2005)
Accounting Review
, vol.80
, pp. 137-166
-
-
Hanlon, M.1
-
23
-
-
46549101724
-
The Effect of Bonus Schemes on Accounting Decisions
-
Healy, Paul, "The Effect of Bonus Schemes on Accounting Decisions," Journal of Accounting and Economics 7 (1985), 85-107
-
(1985)
Journal of Accounting and Economics
, vol.7
, pp. 85-107
-
-
Paul, H.1
-
24
-
-
0036004049
-
Errors in Estimating Accruals: Implications for Empirical Research
-
Hribar, Paul, and Daniel W. Collins, "Errors in Estimating Accruals: Implications for Empirical Research," Journal of Accounting Research 40 (2002), 105-134.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 105-134
-
-
Paul, H.1
Collins, D.W.2
-
25
-
-
0000862461
-
Earnings Management During Import Relief Investigations
-
Jones, Jennifer, "Earnings Management During Import Relief Investigations," Journal of Accounting Research 29 (1991), 193-228
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 193-228
-
-
Jones, J.1
-
26
-
-
0003112060
-
Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
-
Kaplan, Steven N., and Luigi Zingales, "Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?" Quarterly Journal of Economics 112 (1997), 169-216.
-
(1997)
Quarterly Journal of Economics
, vol.112
, pp. 169-216
-
-
Kaplan, S.N.1
Zingales, L.2
-
27
-
-
8744318686
-
Taxable Income, Future Earnings, and Equity Values
-
Lev, Baruch, and Doron Nissim, "Taxable Income, Future Earnings, and Equity Values," Accounting Review 79 (2004), 1039-1074
-
(2004)
Accounting Review
, vol.79
, pp. 1039-1074
-
-
Lev, B.1
Nissim, D.2
-
28
-
-
0037729378
-
The Relation between Financial and Tax Reporting Measures of Income
-
Manzon, Gil B., Jr., and George A. Plesko, "The Relation between Financial and Tax Reporting Measures of Income," Tax Law Review 55 (2002), 175-214.
-
(2002)
Tax Law Review
, vol.55
, pp. 175-214
-
-
Manzon G.B., Jr.1
Plesko, G.A.2
-
29
-
-
0000207706
-
Executive Compensation Structure, Ownership, and Firm Performance
-
Mehran, Hamid, "Executive Compensation Structure, Ownership, and Firm Performance," Journal of Financial Economics 38 (1995), 163-184
-
(1995)
Journal of Financial Economics
, vol.38
, pp. 163-184
-
-
Mehran, H.1
-
30
-
-
33645896609
-
Management Ownership and Corporate Performance: An Empirical Analysis
-
Morck, Randall, Andrei Shleifer, and Robert Vishny, "Management Ownership and Corporate Performance: An Empirical Analysis," Journal of Financial Economics 20 (1988), 293-315
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 293-315
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.3
-
31
-
-
0038400993
-
Earnings Management: New Evidence Based on Deferred Tax Expense
-
Phillips, John, Morton Pincus, and Sonja Olhoft Rego, "Earnings Management: New Evidence Based on Deferred Tax Expense," Accounting Review 78 (2003), 491-521
-
(2003)
Accounting Review
, vol.78
, pp. 491-521
-
-
Phillips, J.1
Pincus, M.2
Olhoft Rego, S.3
-
32
-
-
14544282855
-
The Economics of Corporate Tax Selfishness
-
Slemrod, Joel, "The Economics of Corporate Tax Selfishness," National Tax Journal 57 (2004), 877-899
-
(2004)
National Tax Journal
, vol.57
, pp. 877-899
-
-
Slemrod, J.1
-
33
-
-
67649378842
-
Tax Avoidance, Evasion and Administration
-
A. J. Auerbach and M. Feldstein (Eds.), (Amsterdam: North-Holland)
-
Slemrod, Joel, and Shlomo Yitzhaki, "Tax Avoidance, Evasion and Administration" (pp. 1423-1470), in A. J. Auerbach and M. Feldstein (Eds.), Handbook of Public Economics, vol. 3 (Amsterdam: North-Holland, 2002).
-
(2002)
Handbook of Public Economics
, vol.3
, pp. 1423-1470
-
-
Slemrod, J.1
Yitzhaki, S.2
-
35
-
-
0345131390
-
Ten Truths about Tax Shelters
-
Weisbach, David, "Ten Truths about Tax Shelters," Tax Law Review 55 (2002), 215-253
-
(2002)
Tax Law Review
, vol.55
, pp. 215-253
-
-
Weisbach, D.1
-
36
-
-
0000095552
-
A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
-
White, Halbert, "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica 48 (1980), 817-830
-
(1980)
Econometrica
, vol.48
, pp. 817-830
-
-
White, H.1
|