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 443 FWCI117.4961

The Missing Profits of Nations

article Full Text OpenAlex 352 FWCI79.5067

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 184 FWCI66.6444

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

review Full Text OpenAlex 174 FWCI42.1046

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

article Full Text OpenAlex 163 FWCI37.2614

World Investment Report 2022: International tax reforms and sustainable investment

article Full Text OpenAlex 156 FWCI64.3502

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

paratext 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 127 FWCI35.9253

Do Managers Do Good with Other People’s Money?

article Full Text OpenAlex 119 FWCI43.4028