Reference health
Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting
33/33 checkable references clean · checked 2026-08-27
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.
17 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 33 checked references that resolve
resolves10.1016/S0047-2727(02)00018-X
Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
resolves10.1007/s10797-014-9323-2
Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures
resolves10.1016/j.jacceco.2015.06.002
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
resolves10.1111/j.1475-5890.2014.12037.x
What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature
resolves10.1016/j.jpubeco.2010.12.002
Corporate taxes and the location of intangible assets within multinational firms
resolves10.1007/s10797-014-9328-x
Intellectual property box regimes: effective tax rates and tax policy considerations
resolves10.17310/ntj.2003.1S.05
Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location
resolves10.1111/caje.12283
Multinationals’ profit response to tax differentials: Effect size and shifting channels
resolves10.1016/j.jpubeco.2007.11.002
International profit shifting within multinationals: A multi-country perspective
resolves10.1016/j.jinteco.2012.04.002
Corporate taxation and the choice of patent location within multinational firms
resolves10.1111/j.1475-679X.2012.00463.x
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
resolves10.2308/accr-50883
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
resolves10.1111/1911-3846.12148
A Comparison of the Tax‐Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1515/roe-2018-0004
Quantifying International Tax Avoidance: A Review of the Academic Literature
resolves10.2308/accr-50643
Information Environment and the Investment Decisions of Multinational Corporations
The 17 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref3
no DOI — not checkedIntellectual Property Law Solutions to Tax Avoidance
no DOI — not checkedref8
no DOI — not checkedref9
no DOI — not checkedref13
no DOI — not checkedIncome Shifting Using a Cost Sharing Arrangement
no DOI — not checkedref17
no DOI — not checkedref22
no DOI — not checkedref33
no DOI — not checkedGoogle Highlights Value of Patents in Motorola Sale to Lenovo -IEEE Spectrum
no DOI — not checkedref36
no DOI — not checkedref38
no DOI — not checkedref42
no DOI — not checkedTax administration 2013: comparative information on OECD and other advanced and emerging economies
no DOI — not checkedA Comparative Study of Cost Contribution Arrangements: Is Active Involvement Required To Share in the Benefits of Jointly Developed Intangible Property?
no DOI — not checkedAmazon.com defeats IRS appeal in U.S. tax dispute. Reuters
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