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Taxes and Haven Activities: Evidence from Linguistic Cues

https://doi.org/10.2139/ssrn.2768605
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28/28 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

5 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 28 checked references that resolve
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Tax Aggressiveness and Corporate Transparency
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Are family firms more tax aggressive than non-family firms?
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The Impact of Transfer Pricing on Intrafirm Trade
resolves10.1016/S0047-2727(02)00015-4
Tax-motivated transfer pricing and US intrafirm trade prices
resolves10.17310/ntj.2006.2.05
International Tax Avoidance and U.S. International Trade
resolves10.2308/accr-51555
Unprofitable Affiliates and Income Shifting Behavior
resolves10.1007/s11142-019-9484-4
Using IRS data to identify income shifting to foreign affiliates
resolves10.1016/j.jpubeco.2005.04.004
The demand for tax haven operations
resolves10.17310/ntj.2012.4.12
THROUGH A GLASS DARKLY: WHAT CAN WE LEARN ABOUT A U.S. MULTINATIONAL CORPORATION'S INTERNATIONAL OPERATIONS FROM ITS FINANCIAL STATEMENT DISCLOSURES?
resolves10.2308/accr.2010.85.4.1163
The Effects of Executives on Corporate Tax Avoidance
resolves10.2308/accr-52198
When Does Tax Avoidance Result in Tax Uncertainty?
resolves10.1111/1475-679X.12101
Public Pressure and Corporate Tax Behavior
resolves10.1111/1475-679X.12308
Strategic Subsidiary Disclosure
resolves10.1111/j.1475-679X.2009.00346.x
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
resolves10.1016/j.jacceco.2015.01.003
The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals
resolves10.2308/accr-51282
Financial Constraints and Cash Tax Savings
resolves10.1016/S0304-405X(96)00896-3
Industry costs of equity
resolves10.2308/accr.2009.84.2.467
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
resolves10.1162/003465398557609
The Effect of Taxes on Investment and Income Shifting to Puerto Rico
resolves10.2307/2118431
Fiscal Paradise: Foreign Tax Havens and American Business
resolves10.1016/j.jfineco.2017.05.003
Offshore activities and financial vs operational hedging
resolves10.1287/mnsc.2017.2929
The Offshoring Return Premium
resolves10.1016/j.jacceco.2013.06.001
Tax avoidance and geographic earnings disclosure
resolves10.1111/1475-679X.12304
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
resolves10.1111/joar.12003
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
resolves10.2307/2491481
Book-Tax Differences and Internal Revenue Service Adjustments
resolves10.2308/accr.2010.85.5.1721
FIN 48 and Tax Compliance
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
The 5 references without a DOI — listed, not checked
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no DOI — not checkedref11
no DOI — not checkedref22
no DOI — not checkedThe Relation Between Financial and Tax Reporting Measures of Income
no DOI — not checkedref33
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