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
Accounting regulation in the European Union

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Only Connect! Aspects of the Tax Systems Approach

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Detecting Tax Aggressiveness through Profitability, Leverage, Inventory Intensity and Company Size

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An Empirical Study on the Determinants of Tax Avoidance Behavior Among Listed Companies on the Vietnamese Stock Market

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Estrategias de auditoría tributaria para optimizar la planificación fiscal en empresas aéreas comunitarias [Tax audit strategies to optimize tax planning in community airlines]

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Structural Tax Theory: Adapted for the Digital Civilization Era

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Report of the Proceedings of the Fourteenth Assembly of the International Association of Tax Judges Held in Paris, France, on 13 and 14 September 2024

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Tax Enforcement Independence and Corporate Financial Asset Holdings: Quasinatural Experimental Evidence From China

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Incentivos fiscais sobre a renda como determinante da Effective Tax Rate

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Incentives on income as a determinant of the Effective Tax Rate: Commentaries

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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 359 FWCI105.11

The Missing Profits of Nations

article Full Text OpenAlex 277 FWCI67.926

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

article Full Text OpenAlex 262 FWCI33.981

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

article Full Text OpenAlex 260 FWCI60.038

Organizational capital, corporate tax avoidance, and firm value

article Full Text OpenAlex 177 FWCI37.074

Does common ownership really increase firm coordination?

article Full Text OpenAlex 170 FWCI32.924

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

article Full Text OpenAlex 167 FWCI35.414

Building an Investment Tax Incentives database

report Full Text OpenAlex 151 FWCI0

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

paratext Full Text OpenAlex 144 FWCI0

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

article Full Text OpenAlex 139 FWCI26.56