Zobrazeno 1 - 10
of 58
pro vyhledávání: '"Edward L. Maydew"'
Publikováno v:
The Accounting Review. :1-28
We undertake the first empirical analysis of profit shifting by U.S. firms during foreign tax holidays. We show that foreign tax holidays have become a prevalent and powerful tax planning strategy among U.S. firms. We find that U.S. firms significant
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e702b4f11cc7e0ca9719747d5e1ff535
https://doi.org/10.2308/tar-2020-0376
https://doi.org/10.2308/tar-2020-0376
Publikováno v:
Review of Accounting Studies. 28:910-957
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ab21af5763cc4c0c062915f8ce4246c0
https://doi.org/10.1007/s11142-021-09660-2
https://doi.org/10.1007/s11142-021-09660-2
Publikováno v:
Journal of Business Finance & Accounting. 49:1605-1641
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b32c20ffd35497f0ea415d84230a72a
https://doi.org/10.1111/jbfa.12605
https://doi.org/10.1111/jbfa.12605
Autor:
John Gallemore, Edward L. Maydew
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3c24bf9d4f6fbd09b1c4f5bbf15fe162
https://doi.org/10.2139/ssrn.4337736
https://doi.org/10.2139/ssrn.4337736
Publikováno v:
Review of Accounting Studies.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d93726545f20fbbfe8ddd3eb83795c3c
https://doi.org/10.1007/s11142-022-09717-w
https://doi.org/10.1007/s11142-022-09717-w
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0cc5c43fb27a53fc9cda23bdc46082d6
https://doi.org/10.2139/ssrn.4293629
https://doi.org/10.2139/ssrn.4293629
Publikováno v:
The Journal of Law and Economics. 62:215-249
Following two decades of discussion, the border adjustment tax briefly emerged as part of proposed U.S. corporate tax reform in early 2017. While heavily debated, little empirical evidence exists regarding the border adjustment tax. We take advantage
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b616ae975821fe525987ba2110f04276
https://doi.org/10.1086/704634
https://doi.org/10.1086/704634
Publikováno v:
Journal of Financial Economics. 124:441-463
We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the decline in effective tax rates is not concentrated in multi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1f93daf6fd5c08af4d8dc933df5e4207
https://doi.org/10.1016/j.jfineco.2017.04.001
https://doi.org/10.1016/j.jfineco.2017.04.001
Publikováno v:
Journal of Financial Economics. 123:377-394
We investigate whether firms in close customer–supplier relationships are better able to identify and implement tax avoidance strategies via supply chains. Consistent with our prediction, we find that both principal customers and their dependent su
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7355a40149e17d070d4a382e2e65c858
https://doi.org/10.1016/j.jfineco.2016.09.009
https://doi.org/10.1016/j.jfineco.2016.09.009
Publikováno v:
SSRN Electronic Journal.
Tax audits are a necessary component of the tax system but have potentially adverse real effects on firms selected for audit. This paper examines the real effects on small firms of being subjected to a tax audit, using administrative data from both r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1559db38f02feb5377519be8357e14bf
https://doi.org/10.2139/ssrn.3437137
https://doi.org/10.2139/ssrn.3437137