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.
最新文献
Firms’ real and reporting responses to taxation: A review

review Full Text OpenAlex

Enterprise Digital Transformation and Audit Pricing

article Full Text OpenAlex

Do Political Connections Help or Harm Family Firms? An Audit Pricing Perspective

article Full Text OpenAlex

Tax Aggressiveness and Corporate Financialization in Brazil

article Full Text OpenAlex

How does the heterogeneity of institutional investors influence corporate tax avoidance? The moderating role of family ownership

article Full Text OpenAlex

Can government supervision alleviate the deviation of enterprises from the real economy to the financial sector: Evidence from China

article Full Text OpenAlex

The Superconductivity in Bi-Doped BaFe2As2 Single Crystals

article Full Text OpenAlex

Macroeconomic Effects of Dividend Taxation with Investment Credit Limits

article Full Text OpenAlex

Accelerated depreciation policy of fixed assets and corporate sustainable development: a perspective of ESG

article Full Text OpenAlex

Research on Tax Management and Tax Risk Prevention Measures

article Full Text OpenAlex

近5年高被引文献
Does the digital transformation of enterprises affect stock price crash risk?

article Full Text OpenAlex 393 FWCI126.0465415

Notching R&D Investment with Corporate Income Tax Cuts in China

article Full Text OpenAlex 314 FWCI45.21098954

The Missing Profits of Nations

article Full Text OpenAlex 303 FWCI83.71029855

What do we know about transfer pricing? Insights from bibliometric analysis

article Full Text OpenAlex 274 FWCI65.19296754

Organizational capital, corporate tax avoidance, and firm value

article Full Text OpenAlex 209 FWCI42.18368488

Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens

article Full Text OpenAlex 188 FWCI39.82375845

Does common ownership really increase firm coordination?

article Full Text OpenAlex 187 FWCI35.98887801

The Effect of Ownership Structure of Initial Public Offerings (IPOs) on Dividend Initiation: A Case Study in Malaysia

article Full Text OpenAlex 163 FWCI44.2486205

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 162 FWCI67.52927042

How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?

article Full Text OpenAlex 158 FWCI29.79407114