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
The impact of financial decentralisation on industrial structure upgrading: From the coordination perspective of fiscal decentralisation

article Full Text OpenAlex

Critical Perspectives on Taxation: In praise of heterophony

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Taxation, Human Rights, and Sustainable Development

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Corporate taxes and corporate social responsibility

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Board structure, executive attributes and corporate tax avoidance: a systematic literature review

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Executive incentives under common ownership

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Share price reactions to tariff imposition announcements during the first Trump administration

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Does the limiting debt tax benefits curb tax aggressiveness? Evidence from Indonesia 2016 debt-to-equity reform

article Full Text OpenAlex

Auditing, the State and Democracy in a “New” Machine Age of Digitalization: The UK Supreme Audit Institution

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Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters

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

article Full Text OpenAlex 331 FWCI104.532

The Missing Profits of Nations

article Full Text OpenAlex 247 FWCI64.726

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

article Full Text OpenAlex 243 FWCI59.825

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

article Full Text OpenAlex 236 FWCI33.908

Organizational capital, corporate tax avoidance, and firm value

article Full Text OpenAlex 161 FWCI36.667

Does common ownership really increase firm coordination?

article Full Text OpenAlex 157 FWCI32.532

Building an Investment Tax Incentives database

report Full Text OpenAlex 150 FWCI0

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

article Full Text OpenAlex 149 FWCI35.289

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

paratext Full Text OpenAlex 144 FWCI0

Tax Avoidance in Sub-Saharan Africa’s Mining Sector

article Full Text OpenAlex 135 FWCI36.391