On the public citation graph

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

0 signed · 130 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s10797-012-9242-zopenalex-snapshot
Four facts about dividend payouts and the 2003 tax cut
inferredcites →https://doi.org/10.1007/s11142-018-9448-0openalex-snapshot
Corporate tax avoidance: data truncation and loss firms
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-snapshot
A review of tax research
inferredcites →https://doi.org/10.1016/j.jacceco.2013.08.005openalex-snapshot
The separation of ownership and control and corporate tax avoidance
inferredcites →https://doi.org/10.1016/j.jcorpfin.2007.09.002openalex-snapshot
Taxes and dividend policy under alternative tax regimes
inferredcites →https://doi.org/10.1016/j.jfineco.2005.02.002openalex-snapshot
Corporate tax avoidance and high-powered incentives
inferredcites →https://doi.org/10.1016/j.jfineco.2006.03.004openalex-snapshot
Private credit in 129 countries☆
inferredcites →https://doi.org/10.1016/j.jfineco.2009.02.003openalex-snapshot
Are Family Firms More Tax Aggressive Than Non-Family Firms?
inferredcites →https://doi.org/10.1016/j.jfineco.2012.08.003openalex-snapshot
Payout taxes and the allocation of investment
inferredcites →https://doi.org/10.1016/j.jfineco.2014.06.004openalex-snapshot
What do firms do when dividend tax rates change? An examination of alternative payout responses
inferredcites →https://doi.org/10.1016/j.jfineco.2015.08.002openalex-snapshot
Payout policy through the financial crisis: The growth of repurchases and the resilience of dividends
inferredcites →https://doi.org/10.1016/j.jfineco.2017.04.001openalex-snapshot
Changes in corporate effective tax rates over the past 25 years
inferredcites →https://doi.org/10.1016/s0047-2727(99)00006-7openalex-snapshot
Do personal taxes affect corporate financing decisions?
inferredcites →https://doi.org/10.1016/s0165-4101(01)00022-2openalex-snapshot
Empirical tax research in accounting
inferredcites →https://doi.org/10.1016/s0278-4254(96)00055-5openalex-snapshot
Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data
inferredcites →https://doi.org/10.1016/s1061-9518(01)00042-8openalex-snapshot
Strategies and dividend imputation: the effect of foreign and domestic ownership on average effective tax rates
inferredcites →https://doi.org/10.1017/s0022109013000367openalex-snapshot
Taxation, Dividends, and Share Repurchases: Taking Evidence Global
inferredcites →https://doi.org/10.1023/a:1011204301325openalex-snapshot
A General Model of the Behavioral Response to Taxation
inferredcites →https://doi.org/10.1080/07350015.1995.10524589openalex-snapshot
Natural and Quasi-Experiments in Economics
inferredcites →https://doi.org/10.1086/250042openalex-snapshot
Law and Finance
inferredcites →https://doi.org/10.1086/376950openalex-snapshot
Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
inferredcites →https://doi.org/10.1086/ntj41788937openalex-snapshot
DIVIDEND POLICY AND VALUATION EFFECTS OF THE TAX REFORM ACT OF 1986
inferredcites →https://doi.org/10.1093/qje/120.3.791openalex-snapshot
Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
inferredcites →https://doi.org/10.1093/rfs/hhg033openalex-snapshot
Taxes and Corporate Finance: A Review
inferredcites →https://doi.org/10.1093/rfs/hhq009openalex-snapshot
New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index
inferredcites →https://doi.org/10.1111/1468-2443.00027openalex-snapshot
Capital Structure Choices and Taxes: Evidence from the Australian Dividend Imputation Tax System
inferredcites →https://doi.org/10.1111/1475-679x.00085openalex-snapshot
The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation
inferredcites →https://doi.org/10.1111/1475-679x.12101openalex-snapshot
Public Pressure and Corporate Tax Behavior
inferredcites →https://doi.org/10.1111/1475-679x.12269openalex-snapshot
Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
inferredcites →https://doi.org/10.1111/1911-3846.12151openalex-snapshot
Tax Avoidance and the Implications of Weak Internal Controls
inferredcites →https://doi.org/10.1111/j.0306-686x.2005.00594.xopenalex-snapshot
Derivatives Use, Corporate Governance, and Legislative Change: An Empirical Analysis of New Zealand Listed Companies
inferredcites →https://doi.org/10.1111/j.1475-4932.2008.00448.xopenalex-snapshot
A Measure of the Efficacy of the Australian Imputation Tax System*
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00463.xopenalex-snapshot
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00828.xopenalex-snapshot
What Works in Securities Laws?
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01221.xopenalex-snapshot
Growth Opportunities and the Choice of Leverage, Debt Maturity, and Covenants
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01136.xopenalex-snapshot
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*
inferredcites →https://doi.org/10.1162/003355304772839588openalex-snapshot
How Much Should We Trust Differences-In-Differences Estimates?
inferredcites →https://doi.org/10.1257/jel.47.1.5openalex-snapshot
Recent Developments in the Econometrics of Program Evaluation
inferredcites →https://doi.org/10.1506/vann-b7ub-gmfa-9e6wopenalex-snapshot
Tax‐Avoidance Activities of U.S. Multinational Corporations*
inferredcites →https://doi.org/10.1561/0500000007openalex-snapshot
Share Repurchases
inferredcites →https://doi.org/10.17310/ntj.2004.4.06openalex-snapshot
The Economics of Corporate Tax Selfishness
inferredcites →https://doi.org/10.17310/ntj.2009.4.06openalex-snapshot
Multinational Firm Tax Avoidance and Tax Policy
inferredcites →https://doi.org/10.17310/ntj.2009.4.07openalex-snapshot
Tax Havens: International Tax Avoidance and Evasion
inferredcites →https://doi.org/10.17310/ntj.2016.3.07openalex-snapshot
INTEGRATION OF CORPORATE AND SHAREHOLDER TAXES
inferredcites →https://doi.org/10.2139/ssrn.1621861openalex-snapshot
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
inferredcites →https://doi.org/10.2139/ssrn.2336997openalex-snapshot
The Effect of Financial Constraints on Tax-Motivated Income Shifting by U.S. Multinationals
inferredcites →https://doi.org/10.2307/1392369openalex-snapshot
Natural and Quasi- Experiments in Economics
inferredcites →https://doi.org/10.2307/20455654openalex-snapshot
Income Tax Discrimination and the Political and Economic Integration of Europe
inferredcites →https://doi.org/10.2307/2118431openalex-snapshot
Fiscal Paradise: Foreign Tax Havens and American Business
inferredcites →https://doi.org/10.2307/2491475openalex-snapshot
Cross-Jurisdictional Income Shifting and Earnings Valuation
inferredcites →https://doi.org/10.2307/2491481openalex-snapshot
Book-Tax Differences and Internal Revenue Service Adjustments
inferredcites →https://doi.org/10.2308/accr-50222openalex-snapshot
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
inferredcites →https://doi.org/10.2308/accr-50368openalex-snapshot
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
inferredcites →https://doi.org/10.2308/accr-50678openalex-snapshot
Incentives for Tax Planning and Avoidance: Evidence from the Field
inferredcites →https://doi.org/10.2308/accr-51264openalex-snapshot
Foreign Portfolio Investment and Shareholder Dividend Taxes
inferredcites →https://doi.org/10.2308/accr-51282openalex-snapshot
Financial Constraints and Cash Tax Savings
inferredcites →https://doi.org/10.2308/accr-51420openalex-snapshot
The Effect of Financial Constraints on Income Shifting by U.S. Multinationals
inferredcites →https://doi.org/10.2308/accr.00000038openalex-snapshot
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2009.84.2.467openalex-snapshot
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2009.84.3.969openalex-snapshot
An Examination of Corporate Tax Shelter Participants
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/jata.2000.22.2.1openalex-snapshot
The Effects of Imputation Systems on Multinational Investment, Financing, and Income-Shifting Strategies
inferredcites →https://doi.org/10.2308/jata.2001.23.1.1openalex-snapshot
The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms
inferredcites →https://doi.org/10.25911/5d63c0178941eopenalex-snapshot
Corporate Tax strategy in the Australian dividend imputation system
inferredcites →https://doi.org/10.3386/w10841openalex-snapshot
Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
inferredcites →https://doi.org/10.3386/w3222openalex-snapshot
Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form
inferredcites →https://doi.org/10.3386/w4008openalex-snapshot
Do Taxes Matter? Lessons From the 1980s
inferredcites →https://doi.org/10.54648/cola2007139openalex-snapshot
Dividend taxation in Europe: When the ECJ makes tax policy

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.2783468openalex-extracted
How Do Firms Use Cash Tax Savings: A Cross-Country Analysis
inferred← citeshttps://doi.org/10.2139/ssrn.2826169openalex-extracted
The Effect of Industrial Diversification on Firm Taxes
inferred← citeshttps://doi.org/10.2139/ssrn.2860362openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3101839openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3147404openalex-extracted
Financial Protectionism, M&A Activity, and Shareholder Wealth
inferred← citeshttps://doi.org/10.2139/ssrn.3218001openalex-extracted
Financial Protectionism, M&A Activity, and Shareholder Wealth
inferred← citeshttps://doi.org/10.2139/ssrn.3409587openalex-extracted
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
inferred← citeshttps://doi.org/10.2139/ssrn.3495496openalex-extracted
Corporate Tax Avoidance and the Real Effects of Taxation: A Review
inferred← citeshttps://doi.org/10.2139/ssrn.3587036openalex-extracted
Financial and Real Effects of Government Monitoring: Evidence from Commercial Bank Loans
inferred← citeshttps://doi.org/10.2139/ssrn.3933504openalex-extracted
Political costs of disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.4188982openalex-extracted
Tax-Sensitive Institutional Investors and the Design of CEO Compensation Packages
inferred← citeshttps://doi.org/10.2139/ssrn.4631817openalex-extracted
The Effect of Tax Abatement Disclosure on Municipal Financing
inferred← citeshttps://doi.org/10.2139/ssrn.4808182openalex-extracted
Political Costs of Disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.5211364openalex-extracted
inferred← citeshttps://doi.org/10.1002/jcaf.22702openalex-snapshot
Cross‐border regulatory cooperation and corporate tax avoidance
inferred← citeshttps://doi.org/10.1007/978-3-031-71213-5_43openalex-snapshot
The Impact of Family Ownership on Tax Avoidance in Jordan: The Moderating Effect of Audit Quality
inferred← citeshttps://doi.org/10.1007/s11142-021-09660-2openalex-snapshot
Taxes and director independence: evidence from board reforms worldwide
inferred← citeshttps://doi.org/10.1007/s11156-021-01029-5openalex-snapshot
Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan
inferred← citeshttps://doi.org/10.1007/s13198-025-03108-5openalex-snapshot
Evaluating the impact of major tax reforms in India: empirical insights into corporate payouts, investments and policy effectiveness
inferred← citeshttps://doi.org/10.1016/j.accinf.2023.100665openalex-snapshot
Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality
inferred← citeshttps://doi.org/10.1016/j.aos.2022.101426openalex-snapshot
Managers’ rank & file employee coordination costs and real activities manipulation
inferred← citeshttps://doi.org/10.1016/j.econmod.2023.106300openalex-snapshot
Pandemic and tax avoidance: Cross-country evidence
inferred← citeshttps://doi.org/10.1016/j.frl.2026.110826openalex-snapshot
Value-up for whom? Market reactions and the incidence of a dividend tax benefit
inferred← citeshttps://doi.org/10.1016/j.giq.2025.102085openalex-snapshot
From disclosure to discrepancy: How open government data alters ESG rating divergence
inferred← citeshttps://doi.org/10.1016/j.ijpe.2023.109070openalex-snapshot
The impact of intelligent manufacturing on labor productivity: An empirical analysis of Chinese listed manufacturing companies
inferred← citeshttps://doi.org/10.1016/j.ijpe.2023.109073openalex-snapshot
Combating extreme weather through operations management: Evidence from a natural experiment in China
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2024.107179openalex-snapshot
Minority shareholders and tax avoidance
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2025.107322openalex-snapshot
Convergence in audit materiality: The impact of public disclosure on auditors’ behavior and quality
inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2026.103043openalex-snapshot
Antitrust policies and corporate tax avoidance: International evidence
inferred← citeshttps://doi.org/10.1057/s41599-025-04451-5openalex-snapshot
Accountability audits of natural resources and industrial green total factor productivity: evidence from China
inferred← citeshttps://doi.org/10.1080/00014788.2023.2183486openalex-snapshot
Do generalist CEOs engage in more tax avoidance than specialist CEOs?
inferred← citeshttps://doi.org/10.1080/02102412.2025.2530851openalex-snapshot
Operating leverage and tax burden. Empirical evidence from U.S. listed firms
inferred← citeshttps://doi.org/10.1080/13504851.2025.2573754openalex-snapshot
Do companies use R&D manipulation to avoid taxes?
inferred← citeshttps://doi.org/10.1080/16081625.2025.2459700openalex-snapshot
Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China
inferred← citeshttps://doi.org/10.1080/17449480.2022.2091465openalex-snapshot
Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?
inferred← citeshttps://doi.org/10.1108/jaar-04-2018-0048openalex-snapshot
Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure
inferred← citeshttps://doi.org/10.1108/jal-02-2024-0020openalex-snapshot
The impact of superstition on corporate tax avoidance: how do CEOs trade off risks associated with tax avoidance?
inferred← citeshttps://doi.org/10.1108/jfra-10-2025-0827openalex-snapshot
Corporate social responsibility and tax avoidance: organized hypocrisy or balancing contradictory demands?
inferred← citeshttps://doi.org/10.1108/jfra-11-2024-0821openalex-snapshot
Exploring the interplay between tax avoidance, dividend policy andfamily ownership
inferred← citeshttps://doi.org/10.1108/maj-08-2019-2378openalex-snapshot
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China
inferred← citeshttps://doi.org/10.1111/1911-3846.12776openalex-snapshot
Financial Reporting Consequences of Sovereign Wealth Fund Investment
inferred← citeshttps://doi.org/10.1111/acfi.13166openalex-snapshot
A study of cross‐border profit shifting channels: Evidence from Australia
inferred← citeshttps://doi.org/10.1111/jbfa.12853openalex-snapshot
How Do Investors Value Tax Avoidance Under the Imputation Tax System?
inferred← citeshttps://doi.org/10.1142/s0219091523500078openalex-snapshot
Corporate Social Responsibility and Tax Avoidance: Evidence from the 2018 Tax Reform in Taiwan
inferred← citeshttps://doi.org/10.1590/1808-057x201890280openalex-snapshot
A note on tax research
inferred← citeshttps://doi.org/10.21098/bemp.v25i2.1825openalex-snapshot
ARE FINANCIAL INSTITUTIONS TAX AGGRESSIVE? EVIDENCE FROM CORPORATE TAX RETURN DATA
inferred← citeshttps://doi.org/10.2139/ssrn.4828998openalex-snapshot
Cost Structure, Operating Leverage, and Tax Burden
inferred← citeshttps://doi.org/10.2139/ssrn.5535481openalex-snapshot
Tax Avoidance and ESG Disclosure Mandate: International Evidence
inferred← citeshttps://doi.org/10.2139/ssrn.7156102openalex-snapshot
Judicial Delocalization and Corporate Tax Avoidance: Evidence from China's Circuit Tribunal Reform
inferred← citeshttps://doi.org/10.21776/ub.jamal.2020.11.1.08openalex-snapshot
URGENSI TRANSPARANSI INFORMA SI DALAM PERLAWANAN PAJAK
inferred← citeshttps://doi.org/10.2308/jata-19-027openalex-snapshot
How Do Firms Use Cash Tax Savings? A Cross-Country Analysis
inferred← citeshttps://doi.org/10.2308/tar-2016-0236openalex-snapshot
The Effect of Industrial Diversification on Firm Taxes
inferred← citeshttps://doi.org/10.2308/tar-2021-0475openalex-snapshot
Individual Wealth Taxes and Corporate Payouts
inferred← citeshttps://doi.org/10.23917/reaksi.v9i1.2886openalex-snapshot
Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange
inferred← citeshttps://doi.org/10.24815/jdab.v10i2.30037openalex-snapshot
Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises
inferred← citeshttps://doi.org/10.33736/ijbs.3280.2020openalex-snapshot
Family Ownership and Tax Avoidance: An Analysis of Foreign Related Party Transactions and Dividend Payments
inferred← citeshttps://doi.org/10.33915/etd.11233openalex-snapshot
Tax Avoidance, Corporate Governance, and Corporate Policies
inferred← citeshttps://doi.org/10.37394/23207.2023.20.157openalex-snapshot
Tax Planning, Firm Performance and the Moderated role of Dividend Policy: Evidence from East African Countries
inferred← citeshttps://doi.org/10.53846/goediss-8379openalex-snapshot
Essays on the Real Effects of Tax Reforms
inferred← citeshttps://doi.org/10.59653/jbmed.v1i02.56openalex-snapshot
Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism
inferred← citeshttps://doi.org/10.64628/aam.mwdhusrq9openalex-snapshot
Corporate taxes can be good for shareholders: Why some actually want their companies to pay tax
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.