专题:Corporate Taxation and Avoidance

This cluster of papers focuses on corporate tax avoidance strategies, including the use of high-powered incentives, the behavior of multinational firms, financial reporting practices, transfer pricing, and the impact of tax shelters. It also explores the relationship between tax planning and corporate social responsibility, as well as the influence of tax policies on investment behavior.
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Does the digital transformation of enterprises affect stock price crash risk?

article Full Text OpenAlex 451 FWCI109.9051

The Missing Profits of Nations

article Full Text OpenAlex 366 FWCI75.1983

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 192 FWCI76.2889

A review of China-related accounting research in the past 25 years

article Full Text OpenAlex 184 FWCI39.3896

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

article Full Text OpenAlex 174 FWCI28.7263

World Investment Report 2022: International tax reforms and sustainable investment

article Full Text OpenAlex 156 FWCI58.2405

Building an Investment Tax Incentives database

report Full Text OpenAlex 153 FWCI0

Assessing tax relief from targeted investment tax incentives through corporate effective tax rates

report Full Text OpenAlex 147 FWCI0

Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility

article Full Text OpenAlex 128 FWCI33.6001

Government subsidies and corporate disclosure

article Full Text OpenAlex 127 FWCI26.9942