Tax enforcement and corporate profit shifting
Author:
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/13504851.2016.1240331
Reference9 articles.
1. Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
2. Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement
3. Taxation and capital structure choice—Evidence from a panel of German multinationals
4. The role of headquarters in multinational profit shifting strategies
5. Corporate taxation, debt financing and foreign-plant ownership
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1. The Golden Tax Project III and green innovation: evidence from heavily polluting enterprises in China;Environmental Science and Pollution Research;2023-02-13
2. Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units;Accounting and Business Research;2018-09-03
3. Estimation of international tax planning impact on corporate tax gap in the Czech Republic;E+M Ekonomie a Management;2018-01-22
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