Using IRS data to identify income shifting to foreign affiliates

Author:

De Simone LisaORCID,Mills Lillian F.,Stomberg Bridget

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Reference62 articles.

1. Armstrong, C., Blouin, J., & Larcker, D. (2010). The incentives for tax planning. Journal of Accounting and Economics, 53, 391–411.

2. Ayers, B., J. Seidman, & E. Towery. (2018). Taxpayer behavior under audit certainty. Forthcoming, Contemporary Accounting Review.

3. Bain, J. (1941). The profit rate as a measure of monopoly power. The Quarterly Journal of Economics, 55, 271–293.

4. Blaylock, B., Downes, J., Mathis, M., & White, S. 2016. Measuring the cost of trapped foreign earnings: Evidence from new bond issuances. Working paper.

5. Blouin, J., Krull, L., & Robinson, L. (2016). The location, composition, and investment implications of permanently reinvested earnings. Working paper.

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