Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals

Author:

Beuselinck Christof,Deloof Marc,Vanstraelen Ann

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Reference50 articles.

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3. Altshuler, R., & Grubert, H. (2003). Repatriation taxes, repatriation strategies and multinational financial policy. Journal of Public Economics, 87, 73–107.

4. Atwood, T., Drake, M., Myers, J., & Myers, L. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. The Accounting Review, 87(6), 1831–1860.

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