17
H index
25
i10 index
2020
Citations
| 17 H index 25 i10 index 2020 Citations RESEARCH PRODUCTION: 46 Articles 53 Papers 3 Chapters EDITOR: Books edited RESEARCH ACTIVITY: 33 years (1991 - 2024). See details. MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/pdh6 |
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Dhammika Dharmapala. | Is cited by: | Cites to: |
Working Papers Series with more than one paper published | # docs |
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CESifo Working Paper Series / CESifo | 20 |
NBER Working Papers / National Bureau of Economic Research, Inc | 8 |
Working Papers / Oxford University Centre for Business Taxation | 6 |
Year | Title of citing document | |
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2024 | Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index. (2024). ben Salah, Olfa. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:1:p:29-49. Full description at Econpapers || Download paper | |
2023 | Business Cycles and Police Hires. (2023). Tuttle, Cody ; Saltiel, Fernando. In: Working Papers. RePEc:aoz:wpaper:288. Full description at Econpapers || Download paper | |
2023 | Profit Shifting of Multinational Corporations Worldwide. (2022). Jansk, Petr ; Garcia-Bernardo, Javier. In: Papers. RePEc:arx:papers:2201.08444. Full description at Econpapers || Download paper | |
2023 | Profit shifting under the arms length principle. (2023). , Alex. In: Papers. RePEc:arx:papers:2309.13449. Full description at Econpapers || Download paper | |
2023 | Trade in services related to intangibles and the profit shifting hypothesis. (2023). Oddo, Giacomo ; Federico, Stefano ; Accoto, Nadia. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1414_23. Full description at Econpapers || Download paper | |
2023 | Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management. (2023). Li, Donghui ; Chen, Chen ; An, Zhe ; Gu, Xiaolong. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:317-351. Full description at Econpapers || Download paper | |
2024 | The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi?experiment in China. (2022). Yu, Yan ; Deng, Lixing ; Chen, Zifan ; Xu, Zihui. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:352-366. Full description at Econpapers || Download paper | |
2023 | Macroeconomic Implications of Changes in Corporate Tax Rates: A Review. (2023). Mukherjee, Sacchidananda ; Badola, Shivani. In: Australian Economic Review. RePEc:bla:ausecr:v:56:y:2023:i:1:p:20-41. Full description at Econpapers || Download paper | |
2023 | The Spillover Effects of Environmental Regulations: A Perspective of Chinese Unregulated Firms Tax Burden. (2023). Zou, Xinyu ; Chen, Hanshu ; Liu, Wei ; Geng, Yong. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:2:p:84-111. Full description at Econpapers || Download paper | |
2023 | Inquiry Letters and Tax Aggressiveness. (2023). Zhang, Bofu ; Wu, Yewei. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:4:p:37-65. Full description at Econpapers || Download paper | |
2023 | Earnings Management of Chinese Listed Multinational Corporations. (2023). Xie, Wenjing ; Qi, Tong ; Lu, Xingyu. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:6:p:179-206. Full description at Econpapers || Download paper | |
2023 | On the relation between corruption and market competition. (2023). Stathopoulou, Eleni ; Varvarigos, Dimitrios. In: Economic Inquiry. RePEc:bla:ecinqu:v:61:y:2023:i:1:p:99-121. Full description at Econpapers || Download paper | |
2023 | The effects of trade liberalization on tax avoidance. (2023). Zeng, Daozhi ; Pan, Rui. In: International Journal of Economic Theory. RePEc:bla:ijethy:v:19:y:2023:i:4:p:898-932. Full description at Econpapers || Download paper | |
2023 | Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness. (2023). Peillex, Jonathan ; Schochet, Sholom ; Jaballah, Jamil ; Benlemlih, Mohammed. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:31-60. Full description at Econpapers || Download paper | |
2023 | Bank deposits and textual sentiment: When an European Central Bank presidents speech is not just a speech. (2023). Anastasiou, Dimitris ; Katsafados, Apostolos. In: Manchester School. RePEc:bla:manchs:v:91:y:2023:i:1:p:55-87. Full description at Econpapers || Download paper | |
2023 | Board Level Employee Representation and Tax Avoidance in Europe. (2023). Sigurt, Vitols. In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:13:y:2023:i:4:p:457-478:n:2. Full description at Econpapers || Download paper | |
2023 | Fiscal Consequences of Corporate Tax Avoidance. (2023). Janský, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10415. Full description at Econpapers || Download paper | |
2023 | The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile. (2023). Zucman, Gabriel ; Vila-Belda, Jose ; Suarez, Juan Carlos ; Pomeranz, Dina ; Bustos, Sebastian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10462. Full description at Econpapers || Download paper | |
2023 | Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches. (2023). Wamser, Georg ; Merlo, Valeria ; Hansen, Jaqueline. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10593. Full description at Econpapers || Download paper | |
2023 | Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions. (2023). Weichenrieder, Alfons ; Ha, Hoang. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10721. Full description at Econpapers || Download paper | |
2024 | Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018. Full description at Econpapers || Download paper | |
2024 | Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Wamser, Georg ; Merlo, Valeria. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045. Full description at Econpapers || Download paper | |
2023 | Tax Avoidance and the Complexity of Multinational Enterprises. (2023). Vicard, Vincent ; Francois, Manon. In: Working Papers. RePEc:cii:cepidt:2023-04. Full description at Econpapers || Download paper | |
2024 | Concentration, Market Power and International Tax Competition. (2024). Nobili, S. In: Working Paper CRENoS. RePEc:cns:cnscwp:202406. Full description at Econpapers || Download paper | |
2023 | Gold and tax capitalization: A natural experiment. (2023). Singleton, Ron ; Smith, Steven. In: Advances in accounting. RePEc:eee:advacc:v:62:y:2023:i:c:s0882611023000147. Full description at Econpapers || Download paper | |
2023 | The governance role of lender monitoring: Evidence from Borrowers tax planning. (2023). Xie, Feixue ; Shao, Pei ; Zhou, Fuzhao ; Huang, Jianning. In: Advances in accounting. RePEc:eee:advacc:v:63:y:2023:i:c:s088261102300038x. Full description at Econpapers || Download paper | |
2024 | Long live the walking dead? Corporate tax avoidance and zombie firms in China. (2024). Cao, Yanming ; Richardson, Grant ; Wang, Changrong. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:3:s0890838924000192. Full description at Econpapers || Download paper | |
2024 | Delayed tax rebates, cash flow, and corporate spending: A quasi-experiment from China. (2024). Wang, Dehua ; Lu, Fangwen ; Zhang, Haiyan. In: China Economic Review. RePEc:eee:chieco:v:85:y:2024:i:c:s1043951x24000233. Full description at Econpapers || Download paper | |
2023 | The political economy of big data leaks: Uncovering the skeleton of tax evasion. (2023). de Domenico, Manlio ; Arenas, Alex ; Sacco, Pier Luigi. In: Chaos, Solitons & Fractals. RePEc:eee:chsofr:v:168:y:2023:i:c:s0960077923000838. Full description at Econpapers || Download paper | |
2023 | Dividend taxation and the ownership structure of private firms. (2023). Hillmann, Lisa. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000299. Full description at Econpapers || Download paper | |
2023 | Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination. (2023). Lin, Bingxuan ; Guo, Yingwen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000342. Full description at Econpapers || Download paper | |
2024 | The impact of bank mergers on corporate tax aggressiveness. (2024). Mishra, Tapas ; Song, Wei ; Chen, Jie ; Zhang, Zhuang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:84:y:2024:i:c:s0929119924000026. Full description at Econpapers || Download paper | |
2023 | The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform. (2023). Zhang, Wenzhe ; Zhu, Ling ; Wu, Guanghao. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:79:y:2023:i:c:p:890-901. Full description at Econpapers || Download paper | |
2024 | Tax incentives and earnings management: A study based on accelerated depreciation policy in China. (2024). Wang, Zhixiao ; Fan, Wenlin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:281-296. Full description at Econpapers || Download paper | |
2024 | The green effect of digital transformation: The impact of digital transformation in fiscal and taxation on regional green development. (2024). Wu, Ziang ; Lv, Xiaoting. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:787-800. Full description at Econpapers || Download paper | |
2023 | Onshore and offshore profit shifting and tax revenue losses in the European Union. (2023). Litzman, Marek ; Solilova, Veronika ; Dobranschi, Marian ; Nerudova, Danuse. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003480. Full description at Econpapers || Download paper | |
2023 | Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements. (2023). Stachowiak-Kuda, Monika ; Kopczewska, Katarzyna. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000561. Full description at Econpapers || Download paper | |
2023 | Hitting the jackpot in corporate tax strategy: A perspective on gambling preferences. (2023). Zuo, Jingjing ; Yu, Junli ; Qiu, Baoyin ; Lei, Guangyong. In: Economic Modelling. RePEc:eee:ecmode:v:125:y:2023:i:c:s0264999323001451. Full description at Econpapers || Download paper | |
2024 | Money laundering governance and income shifting: Evidence from Australian financial institutions. (2024). Taylor, Grantley ; Duong, Lien ; Al-Hadi, Ahmed ; Khalaf, Nihad Shareef ; Eulaiwi, Baban. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000099. Full description at Econpapers || Download paper | |
2024 | A game-theoretic analysis of international tax compliance. (2024). Pulina, Giuseppe ; Pieretti, Patrice. In: Economic Modelling. RePEc:eee:ecmode:v:134:y:2024:i:c:s0264999324000464. Full description at Econpapers || Download paper | |
2024 | The JOBS Act and IPO underpricing. (2024). Wang, Ren ; Su, Wentao ; Liu, Haoran ; Hu, Tiantian ; Bian, Yuxiang. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:70:y:2024:i:c:s1062940824000044. Full description at Econpapers || Download paper | |
2024 | FDI and income inequality in tax-haven countries: The relevance of tax pressure. (2024). Martinez-Cobas, Xavier ; Jardon, Carlos M ; Soto, Gonzalo. In: Economic Systems. RePEc:eee:ecosys:v:48:y:2024:i:1:s0939362523001115. Full description at Econpapers || Download paper | |
2023 | Product market threats and tax avoidance. (2023). Lee, Pil-Seng ; Kim, Tae-Nyun. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000443. Full description at Econpapers || Download paper | |
2023 | Tax enforcement and corporate financial irregularities: Evidence from China. (2023). Bai, Caiquan ; Ye, Yongwei ; Feng, Chen. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002132. Full description at Econpapers || Download paper | |
2023 | Adoption and content of key audit matters and stock price crash risk. (2023). Zhao, Rui ; Yang, Yitang ; Sharma, Divesh ; Liao, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002223. Full description at Econpapers || Download paper | |
2023 | Is reverence for life reverence for rule? Awe culture and corporate tax avoidance in China. (2023). Wang, Zhi ; Yan, Chao ; Chan, Kam C. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s105752192300371x. Full description at Econpapers || Download paper | |
2023 | Digitalization of tax administration and corporate performance: Evidence from China. (2023). Yi, Yang ; He, Yuhan. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003757. Full description at Econpapers || Download paper | |
2023 | Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Zeng, Lin ; Ye, Yongwei ; Yun, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885. Full description at Econpapers || Download paper | |
2023 | Does labor unemployment insurance affect corporate tax aggressiveness?. (2023). Rahman, Shofiqur ; Devos, Erik. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004337. Full description at Econpapers || Download paper | |
2023 | Cultural similarity of non-local independent directors and financial reporting quality. (2023). Ding, Ashley ; Liu, Mengna ; Zeng, Yanni ; Zhang, Hao ; Xu, Rui. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004349. Full description at Econpapers || Download paper | |
2024 | Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance. (2024). Li, Lidan ; Wu, Huiying ; Long, Wenbin ; Ying, Sammy Xiaoyan. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005045. Full description at Econpapers || Download paper | |
2024 | Book-tax differences, dividend payout, and firm value. (2024). Park, Kunsu ; Dyussembina, Saule. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005537. Full description at Econpapers || Download paper | |
2024 | Are female directors more inclined to avoid risks?. (2024). Zhang, Jiewei ; Yang, YI ; Wang, Zhenjie. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000449. Full description at Econpapers || Download paper | |
2024 | The impact of family ownership on tax avoidance: International evidence. (2024). Pavlopoulou, Olga-Chara ; Karampinis, Nikolaos I ; Doukakis, Leonidas C ; Chalevas, Constantinos G. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002497. Full description at Econpapers || Download paper | |
2023 | External capital market frictions, corporate governance, and tax avoidance: Evidence from the TED spread. (2023). Kim, Ryoonhee ; Aparicio, Karen. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s154461232200558x. Full description at Econpapers || Download paper | |
2023 | In-laws’ involvement in management and tax avoidance: Evidence from family firms in China. (2023). Gu, Qiankun ; Hou, Jingru ; Shi, Xin. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s154461232300020x. Full description at Econpapers || Download paper | |
2023 | Legal environment and corporate tax avoidance: A geographic discontinuity design based on the Great Wall in China. (2023). Kong, Dongmin ; He, Shijun ; Gu, Qiankun ; Gao, Ming. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000375. Full description at Econpapers || Download paper | |
2023 | Strong financial regulation and corporate risk-taking: Evidence from a natural experiment in China. (2023). Wu, Jiejie ; Liu, QI. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001204. Full description at Econpapers || Download paper | |
2023 | Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments. (2023). Ni, Xiaoran ; Li, Xiao ; Huang, Jianqiao ; Chen, Yunsen. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001435. Full description at Econpapers || Download paper | |
2023 | Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies. (2023). Hailin, Chen ; Tiantian, Guo ; Siyao, Wang ; Zhou, Xiao. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006438. Full description at Econpapers || Download paper | |
2023 | Administrative monopoly regulation and corporate tax avoidance - evidence from China. (2023). Si, Yanwu ; Wang, Zeyu ; Zhang, Zili ; Li, Tianyang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007742. Full description at Econpapers || Download paper | |
2024 | Local government debt and corporate tax avoidance: Evidence from China. (2024). Lin, Gaoyi ; Peng, Pin. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323011388. Full description at Econpapers || Download paper | |
2024 | Governance of tax incentives: An effectiveness and differential analysis based on the Chinese context. (2024). Yang, Ming ; Lv, Lan ; Huang, Zhixiong. In: Finance Research Letters. RePEc:eee:finlet:v:60:y:2024:i:c:s154461232301228x. Full description at Econpapers || Download paper | |
2024 | The effect of industrial robot adoption on firm value: Evidence from China. (2024). Zhao, Wei ; Yu, Kaijia ; Wu, Zhouyi ; Li, Jianjun. In: Finance Research Letters. RePEc:eee:finlet:v:60:y:2024:i:c:s1544612323012795. Full description at Econpapers || Download paper | |
2024 | Tax avoidance, managerial ownership, and agency conflicts. (2024). Jiraporn, Pornsit ; Chintrakarn, Pandej ; Chatjuthamard, Pattanaporn ; Wongsinhirun, Nopparat. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612323013090. Full description at Econpapers || Download paper | |
2024 | Does ESG performance affect corporate tax avoidance? Evidence from China. (2024). Jiang, Pengcheng ; Hu, Wenjie. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000862. Full description at Econpapers || Download paper | |
2024 | Dividend smoothing and financial transparency. (2024). Orlova, Svetlana ; Ugarov, Alexander ; Salikhova, Tatiana. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s154461232400182x. Full description at Econpapers || Download paper | |
2023 | Does headquarters location matter in corporate tax avoidance?. (2023). Mitra, Santanu ; Hossain, Mahmud. In: Journal of Financial Stability. RePEc:eee:finsta:v:64:y:2023:i:c:s1572308923000062. Full description at Econpapers || Download paper | |
2024 | U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Al-Hadi, Ahmed ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Taylor, Grantley ; Duong, Lien. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000383. Full description at Econpapers || Download paper | |
2023 | COVID-19 and corporate tax avoidance: International evidence. (2023). Ramesh, Vishnu K ; Athira, A. In: International Business Review. RePEc:eee:iburev:v:32:y:2023:i:4:s0969593123000434. Full description at Econpapers || Download paper | |
2024 | Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality. (2024). Utomo, Hargo ; Suwardi, Eko ; Ali, Syaiful ; Saragih, Arfah Habib. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s146708952300057x. Full description at Econpapers || Download paper | |
2023 | Productivity slowdown and tax havens: Where is measured value creation?. (2023). Lopez Forero, Margarita ; bricongne, jean-charles ; Lopez-Forero, Margarita ; Delpeuch, Samuel. In: Journal of International Economics. RePEc:eee:inecon:v:143:y:2023:i:c:s0022199623000430. Full description at Econpapers || Download paper | |
2023 | Foreign direct investment, legal uncertainty and corporate income taxation. (2023). Zagler, Martin. In: International Economics. RePEc:eee:inteco:v:173:y:2023:i:c:p:19-28. Full description at Econpapers || Download paper | |
2023 | Geopolitical risk, financial constraints, and tax avoidance. (2023). Pham, Thu Phuong ; Haque, Tariq ; Yang, Jiaxin. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:88:y:2023:i:c:s1042443123001269. Full description at Econpapers || Download paper | |
2023 | Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act. (2023). Davino, Carmela. In: International Review of Law and Economics. RePEc:eee:irlaec:v:73:y:2023:i:c:s0144818823000042. Full description at Econpapers || Download paper | |
2023 | A reexamination of investors reaction to tax shelter news: Evidence from the Luxembourg tax leaks. (2023). Persson, Anh V ; Outslay, Edmund ; Nesbitt, Wayne L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s016541012200060x. Full description at Econpapers || Download paper | |
2023 | Do tax-based proprietary costs discourage public listing?. (2023). Yost, Benjamin P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000763. Full description at Econpapers || Download paper | |
2024 | “Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). , David ; Lynch, Daniel P ; Lewellen, Christina M ; Kelley, Stacie O. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721. Full description at Econpapers || Download paper | |
2023 | Your heart is where your treasure is: Family chairman and tax avoidance in family-controlled firms. (2023). Li, Jing ; Dai, Ming ; Cao, Feng. In: Journal of Business Research. RePEc:eee:jbrese:v:154:y:2023:i:c:s0148296322007536. Full description at Econpapers || Download paper | |
2024 | How does stock liquidity affect corporate tax noncompliance? Evidence from China?. (2022). Zheng, Dengjin ; Shi, Xinzheng ; Lu, Yao ; Kim, Han E. In: Journal of Comparative Economics. RePEc:eee:jcecon:v:50:y:2022:i:3:p:688-712. Full description at Econpapers || Download paper | |
2023 | The effects of discriminatory protections on cross-border mergers and acquisitions. (2023). Ding, Haoyuan ; Qiu, Larry D ; Li, Chang ; Fan, Haichao. In: Journal of Comparative Economics. RePEc:eee:jcecon:v:51:y:2023:i:2:p:501-523. Full description at Econpapers || Download paper | |
2023 | Labor cost and corporate tax avoidance. (2023). Kong, Dongmin ; Zhu, Ling ; Xiang, Junyi. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:205:y:2023:i:c:p:338-358. Full description at Econpapers || Download paper | |
2023 | Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management. (2023). Romney, Miles A ; Fligge, Benjamin ; Eulerich, Marc ; Chyz, James A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000228. Full description at Econpapers || Download paper | |
2023 | The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom. (2023). Holland, Kevin ; Song, Qian. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000435. Full description at Econpapers || Download paper | |
2024 | The materiality of non-financial tax disclosure: Experimental evidence. (2024). Sieber, Sebastian ; Habermann, Florian ; Gottsche, Max. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000065. Full description at Econpapers || Download paper | |
2024 | What do we know about tax treaties and how can accounting research contribute?. (2024). Wilkinson, Brett ; West, Ashley. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000107. Full description at Econpapers || Download paper | |
2023 | Household deposits and consumer sentiment expectations: Evidence from Eurozone. (2023). Tsouknidis, Dimitris ; Louhichi, Wael ; Ftiti, Zied ; Anastasiou, Dimitris. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:131:y:2023:i:c:s0261560622001784. Full description at Econpapers || Download paper | |
2024 | Multinationals profits in China: Impact of tax avoidance. (2024). Wang, Yaqi ; Lu, Bing. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:140:y:2024:i:c:s0261560623001912. Full description at Econpapers || Download paper | |
2023 | Loss expectation and income shifting. (2023). Yoo, Ji Seon ; Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000024. Full description at Econpapers || Download paper | |
2023 | Tax avoidance and the cost of debt for SMEs: Evidence from Spain. (2023). Yague, Jose ; Sanchez-Ballesta, Juan Pedro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000127. Full description at Econpapers || Download paper | |
More than 100 citations found, this list is not complete... |
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Year | Title | Type | Cited |
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2019 | Profit Shifting in a Globalized World In: AEA Papers and Proceedings. [Full Text][Citation analysis] | article | 15 |
2001 | A Neglected Interdependency in Liability Theory In: Discussion Papers. [Full Text][Citation analysis] | paper | 0 |
2001 | A Neglected Interdependency in Liability Theory.(2001) In: RFF Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2017 | “PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL In: Contemporary Economic Policy. [Full Text][Citation analysis] | article | 0 |
2021 | A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE In: Economic Inquiry. [Full Text][Citation analysis] | article | 3 |
2020 | A New Measure of Foreign Rule Based on Genetic Distance.(2020) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
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2009 | Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act.(2009) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 99 | paper | |
2004 | Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence In: The B.E. Journal of Economic Analysis & Policy. [Full Text][Citation analysis] | article | 27 |
2003 | Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence.(2003) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 27 | paper | |
2009 | Belief in a Just World, Blaming the Victim, and Hate Crime Statutes In: Review of Law & Economics. [Full Text][Citation analysis] | article | 2 |
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2008 | What problems and opportunities are created by tax havens?.(2008) In: Oxford Review of Economic Policy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 121 | article | |
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2009 | Taxes, institutions and foreign diversification opportunities.(2009) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 17 | article | |
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2009 | Dividend Taxes and International Portfolio Choice In: Working Papers. [Full Text][Citation analysis] | paper | 42 |
2011 | Dividend Taxes and International Portfolio Choice.(2011) In: The Review of Economics and Statistics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 42 | article | |
2011 | Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals In: Working Papers. [Full Text][Citation analysis] | paper | 152 |
2012 | Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals.(2012) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 152 | paper | |
2013 | Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals.(2013) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 152 | article | |
2011 | Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals.(2011) In: FZID Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 152 | paper | |
2015 | The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these In: Working Papers. [Full Text][Citation analysis] | paper | 1 |
2016 | The economics of corporate and business tax reform In: Working Papers. [Full Text][Citation analysis] | paper | 6 |
2016 | The Economics of Corporate and Business Tax Reform.(2016) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | paper | |
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2023 | The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2024 | The consequences of the 2017 US international tax reform: a survey of the evidence.(2024) In: International Tax and Public Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | article | |
2024 | Imputing Unreported Hate Crimes Using Google Search Data In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2024 | Racial Restrictions on Voting: Evidence from a New Pan-Anglophone Dataset, 1730-2000 In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2014 | What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 246 |
2014 | What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature.(2014) In: Fiscal Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 246 | article | |
2014 | The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 4 |
2016 | The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012.(2016) In: Journal of Law, Finance, and Accounting. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
2015 | Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 14 |
2016 | Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure.(2016) In: The Journal of Legal Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 14 | article | |
2015 | Interest Deductions in a Multijurisdictional World In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 6 |
2015 | Interest Deductions in a Multijurisdictional World.(2015) In: National Tax Journal. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | article | |
2016 | Cross-Border Tax Evasion under a Unilateral FATCA Regime In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 15 |
2016 | Cross-border tax evasion under a unilateral FATCA regime.(2016) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 15 | article | |
2016 | Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2016 | Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b) In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2016 | The Impact of Mandated Corporate Social Responsibility: Evidence from Indias Companies Act of 2013 In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 21 |
2018 | The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013.(2018) In: International Review of Law and Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 21 | article | |
2017 | Stock Market Reactions to Indias 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 6 |
2018 | The Consequences of the TCJAs International Provisions: Lessons from Existing Research In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 5 |
2019 | Collective Bargaining and Police Misconduct: Evidence from Florida In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 4 |
2020 | Do Multinational Firms Use Tax Havens to the Detriment of Other Countries? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 6 |
2020 | The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2020 | The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals.(2020) In: National Tax Journal. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | article | |
2015 | Base Erosion and Profit Shifting: A Simple Conceptual Framework In: ifo DICE Report. [Full Text][Citation analysis] | article | 0 |
2008 | Investable Tax Credits: The Case of the Low Income Housing Tax Credit In: Working Paper Series. [Full Text][Citation analysis] | paper | 3 |
2004 | A Median Voter Theorem for Postelection Politics In: Econometric Society 2004 North American Summer Meetings. [Full Text][Citation analysis] | paper | 0 |
2003 | A Median Voter Theorem for Postelection Politics.(2003) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2006 | Corporate tax avoidance and high-powered incentives In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 403 |
2004 | Corporate Tax Avoidance and High Powered Incentives.(2004) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 403 | paper | |
2004 | Corporate Tax Avoidance and High Powered Incentives.(2004) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 403 | paper | |
2019 | Tax sparing agreements, territorial tax reforms, and foreign direct investment In: Journal of Public Economics. [Full Text][Citation analysis] | article | 15 |
1999 | Comparing tax expenditures and direct subsidies: the role of legislative committee structure In: Journal of Public Economics. [Full Text][Citation analysis] | article | 12 |
2006 | The Congressional budget process, aggregate spending, and statutory budget rules In: Journal of Public Economics. [Full Text][Citation analysis] | article | 3 |
2009 | Which countries become tax havens? In: Journal of Public Economics. [Full Text][Citation analysis] | article | 232 |
2006 | Which Countries Become Tax Havens?.(2006) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 232 | paper | |
2011 | Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs In: Journal of Public Economics. [Full Text][Citation analysis] | article | 77 |
2011 | Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs.(2011) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 77 | article | |
2013 | Do exclusionary rules convict the innocent? In: Chapters. [Full Text][Citation analysis] | chapter | 0 |
2013 | Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence In: Chapters. [Full Text][Citation analysis] | chapter | 6 |
2003 | Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence.(2003) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | paper | |
2012 | Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence.(2012) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | paper | |
2010 | Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit In: Scholarly Articles. [Full Text][Citation analysis] | paper | 10 |
2010 | Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit.(2010) In: NBER Chapters. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 10 | chapter | |
2008 | Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit.(2008) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 10 | paper | |
2016 | Introduction to the special issue on Taxation in a Global Economy In: International Tax and Public Finance. [Full Text][Citation analysis] | article | 0 |
2016 | Introduction to the special issue on Taxation in a Global Economy.(2016) In: Munich Reprints in Economics. [Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2002 | Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections. In: Public Choice. [Full Text][Citation analysis] | article | 27 |
2001 | Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections.(2001) In: Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 27 | paper | |
2003 | Budgetary Policy with Unified and Decentralized Appropriations Authority. In: Public Choice. [Full Text][Citation analysis] | article | 4 |
2005 | Corporate Tax Avoidance and Firm Value In: NBER Working Papers. [Full Text][Citation analysis] | paper | 253 |
2009 | Corporate Tax Avoidance and Firm Value.(2009) In: The Review of Economics and Statistics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 253 | article | |
2005 | Taxation and the Evolution of Aggregate Corporate Ownership Concentration In: NBER Working Papers. [Full Text][Citation analysis] | paper | 6 |
2007 | Taxes and Portfolio Choice: Evidence from JGTRRAs Treatment of International Dividends In: NBER Working Papers. [Full Text][Citation analysis] | paper | 2 |
2009 | Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment In: National Tax Journal. [Full Text][Citation analysis] | article | 46 |
2010 | Do Strong Fences Make Strong Neighbors? In: National Tax Journal. [Full Text][Citation analysis] | article | 2 |
2018 | The Consequences of the Tax Cut and Jobs Acts International Provisions: Lessons from Existing Research In: National Tax Journal. [Full Text][Citation analysis] | article | 12 |
2022 | Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach In: American Law and Economics Review. [Full Text][Citation analysis] | article | 0 |
2023 | Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach In: American Law and Economics Review. [Full Text][Citation analysis] | article | 0 |
2003 | The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law In: American Law and Economics Review. [Citation analysis] | article | 20 |
2004 | Penalty Enhancement for Hate Crimes: An Economic Analysis In: American Law and Economics Review. [Citation analysis] | article | 14 |
2002 | Penalty Enhancement for Hate Crimes: An Economic Analysis.(2002) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 14 | paper | |
2002 | An Economic Analysis of Riding to Hounds: Pierson v. Post In: The Journal of Law, Economics, and Organization. [Citation analysis] | article | 1 |
2013 | Corporate Governance, Enforcement, and Firm Value: Evidence from India In: The Journal of Law, Economics, and Organization. [Full Text][Citation analysis] | article | 24 |
2022 | Collective Bargaining Rights and Police Misconduct: Evidence from Florida In: The Journal of Law, Economics, and Organization. [Full Text][Citation analysis] | article | 3 |
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2005 | Bilateral Accidents with Intrinsically Interdependent Costs of Precaution In: The Journal of Legal Studies. [Full Text][Citation analysis] | article | 19 |
2002 | Bilateral Accidents with Intrinsically Interdependent Costs of Precaution.(2002) In: Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 19 | paper | |
2005 | Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech) In: The Journal of Legal Studies. [Full Text][Citation analysis] | article | 2 |
2002 | Legislative Bargaining and Incremental Budgeting In: Working papers. [Full Text][Citation analysis] | paper | 0 |
2002 | The Congressional Budget Process and the Aggregate Level of Spending In: Working papers. [Full Text][Citation analysis] | paper | 1 |
2003 | Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes In: Working papers. [Full Text][Citation analysis] | paper | 0 |
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2019 | Stock Market Reactions to Indias 2016 Demonetization In: Journal of Empirical Legal Studies. [Full Text][Citation analysis] | article | 3 |
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