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Foreign Employment, Income Shifting, and Tax Uncertainty

https://doi.org/10.2308/tar-2019-0047

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What this work says

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

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The effect of tax-motivated income shifting on information asymmetry

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Using IRS Data to Identify Income Shifting to Foreign Affiliates

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Performance matched discretionary accrual measures

inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.005openalex-snapshot

The importance of the internal information environment for tax avoidance

inferredcites →https://doi.org/10.1016/j.jacceco.2015.06.002openalex-snapshot

Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?

inferredcites →https://doi.org/10.1016/j.jpubeco.2012.08.004openalex-snapshot

Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals

inferredcites →https://doi.org/10.1016/s0047-2727(03)00060-4openalex-snapshot

Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada

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Supply chain design and analysis:

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A General Model of the Behavioral Response to Taxation

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The Eclectic Paradigm of International Production: A Restatement and Some Possible Extensions

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Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks

inferredcites →https://doi.org/10.1111/1475-679x.12081openalex-snapshot

Taxes and Financial Constraints: Evidence from Linguistic Cues

inferredcites →https://doi.org/10.1111/1475-679x.12195openalex-snapshot

Incorrect Inferences When Using Residuals as Dependent Variables

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.1467-9701.2009.01212.xopenalex-snapshot

The Decentering of the Global Firm

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Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

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.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/rest.91.3.537openalex-snapshot

Corporate Tax Avoidance and Firm Value

inferredcites →https://doi.org/10.1257/0895330027292openalex-snapshot

The Economics of Patents: Lessons from Recent U.S. Patent Reform

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Trading Tasks: A Simple Theory of Offshoring

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Operating Flexibility, Global Manufacturing, and the Option Value of a Multinational Network

inferredcites →https://doi.org/10.1561/1400000037openalex-snapshot

International Transfer Pricing

inferredcites →https://doi.org/10.17310/ntj.2003.1s.05openalex-snapshot

Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location

inferredcites →https://doi.org/10.17310/ntj.2016.4.09openalex-snapshot

THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND

inferredcites →https://doi.org/10.1787/9789264241244-enopenalex-snapshot

Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports

inferredcites →https://doi.org/10.2139/ssrn.1389731openalex-snapshot

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

inferredcites →https://doi.org/10.2139/ssrn.1578485openalex-snapshot

Early Evidence on the Determinants of Unrecognized Tax Benefits

inferredcites →https://doi.org/10.2139/ssrn.1629792openalex-snapshot

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

inferredcites →https://doi.org/10.2139/ssrn.2199632openalex-snapshot

The Importance of the Internal Information Environment for Tax Avoidance

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/10.2139/ssrn.264859openalex-snapshot

Performance Matched Discretionary Accrual Measures

inferredcites →https://doi.org/10.2139/ssrn.282317openalex-snapshot

Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada

inferredcites →https://doi.org/10.2307/1912352openalex-snapshot

Sample Selection Bias as a Specification Error

inferredcites →https://doi.org/10.2307/2118431openalex-snapshot

Fiscal Paradise: Foreign Tax Havens and American Business

inferredcites →https://doi.org/10.2307/2491167openalex-snapshot

The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions

inferredcites →https://doi.org/10.2307/2491168openalex-snapshot

Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes

inferredcites →https://doi.org/10.2307/2491475openalex-snapshot

Cross-Jurisdictional Income Shifting and Earnings Valuation

inferredcites →https://doi.org/10.2307/2491504openalex-snapshot

Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers

inferredcites →https://doi.org/10.2308/accr-51338openalex-snapshot

Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?

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-51555openalex-snapshot

Unprofitable Affiliates and Income Shifting Behavior

inferredcites →https://doi.org/10.2308/accr-51660openalex-snapshot

Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP

inferredcites →https://doi.org/10.2308/accr-52008openalex-snapshot

Multinational Tax Incentives and Offshored U.S. Jobs

inferredcites →https://doi.org/10.2308/accr-52198openalex-snapshot

When Does Tax Avoidance Result in Tax Uncertainty?

inferredcites →https://doi.org/10.2308/accr-52620openalex-snapshot

R&D and the Rising Foreign Profitability of U.S. Multinational Corporations

inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot

Long-Run Corporate Tax Avoidance

inferredcites →https://doi.org/10.2308/accr.2010.85.3.791openalex-snapshot

Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48

inferredcites →https://doi.org/10.2308/accr.2010.85.5.1721openalex-snapshot

FIN 48 and Tax Compliance

inferredcites →https://doi.org/10.2308/atax-52142openalex-snapshot

Income Shifting Using a Cost-Sharing Arrangement

inferredcites →https://doi.org/10.2308/tar-2020-0163openalex-snapshot

Taxes and Haven Activities: Evidence from Linguistic Cues

inferredcites →https://doi.org/10.3386/w3477openalex-snapshot

Fiscal Paradise: Foreign Tax Havens and American Business

What points at this work

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

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Technological Change and Countries' Tax Policy Design

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Profit Shifting During Foreign Tax Holidays

inferred← citeshttps://doi.org/10.2139/ssrn.3766695openalex-extracted

Brand Royalty Flows within Large Business Groups: The Effect of Holding Company Structure and Related Party Transactions Committee

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Foreign tax holiday participation and U.S. job and investment loss

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How Do Multinational Companies Respond to Destination-based Taxes?

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Spillover Effects of Auditor Regulation on Corporate Tax Planning Effectiveness

inferred← citeshttps://doi.org/10.2139/ssrn.4255473openalex-extracted

The Effect of the Tax Cuts and Jobs Act on Foreign Investment of U.S. Multinational Corporations

inferred← citeshttps://doi.org/10.2139/ssrn.4352522openalex-extracted

Real Effects of the Enforcement of Anti-Avoidance Regulation

inferred← citeshttps://doi.org/10.2139/ssrn.4500800openalex-extracted

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Multinationals' Location, Financial and Real Responses to the EU-wide Implementation of CFC Rules by the ATAD

inferred← citeshttps://doi.org/10.2139/ssrn.4765271openalex-extracted

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

inferred← citeshttps://doi.org/10.1007/978-3-031-51765-5_2openalex-snapshot

Exploring Tax Avoidance: A Synthesis of the Literature

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How do multinational companies respond to destination-based consumption taxes?

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Strategic income shifting in uncertain times: Insights from economic policy uncertainty

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Is climate policy uncertainty an angel or a devil? Empirical evidence from corporate digital transformation

inferred← citeshttps://doi.org/10.1016/j.jacceco.2022.101491openalex-snapshot

The effect of income-shifting aggressiveness on corporate investment

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Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation

inferred← citeshttps://doi.org/10.1016/j.jacceco.2024.101758openalex-snapshot

Do Personal Income Taxes Affect Corporate Tax-motivated Profit Shifting?

inferred← citeshttps://doi.org/10.1016/j.jacceco.2025.101837openalex-snapshot

Firms’ real and reporting responses to taxation: A review

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The role of personal income taxes in corporate investment decisions

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Impact of monetary and non-monetary benefits and costs information on youth's preference for labor emigration in Nepal: A vignette experiment

inferred← citeshttps://doi.org/10.1086/727885openalex-snapshot

Products, Services, and Tax-Motivated Income Shifting

inferred← citeshttps://doi.org/10.1086/737267openalex-snapshot

The Foreign Market Effect and Estimating Tax-Motivated Income Shifting

inferred← citeshttps://doi.org/10.1108/sampj-11-2023-0803openalex-snapshot

Sustainable development, economic policy uncertainty and tax risk

inferred← citeshttps://doi.org/10.1111/1477-9552.12572openalex-snapshot

VAT do you eat? Green consumption taxes and firms' market share

inferred← citeshttps://doi.org/10.1111/1911-3846.12783openalex-snapshot

The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†

inferred← citeshttps://doi.org/10.1111/1911-3846.12920openalex-snapshot

Disclosure of tax‐related critical audit matters and tax‐related outcomes

inferred← citeshttps://doi.org/10.1111/1911-3846.70029openalex-snapshot

Foreign Tax Holiday Participation and US Job and Investment Loss

inferred← citeshttps://doi.org/10.1111/jbfa.12661openalex-snapshot

Brand royalty flows within large business groups: The effect of holding company structure and related party transactions committees

inferred← citeshttps://doi.org/10.1111/jbfa.70048openalex-snapshot

The Influence of Common Institutional Ownership on Corporate Tax Planning

inferred← citeshttps://doi.org/10.1177/0148558x221089638openalex-snapshot

Aggressive Tax Planning and Labor Investments

inferred← citeshttps://doi.org/10.1177/0148558x231220969openalex-snapshot

Tax-Motivated Income Shifting in Audit Firm Networks: Comparing Big 4 and non-Big 4 Firms

inferred← citeshttps://doi.org/10.2139/ssrn.4123386openalex-snapshot

It’s the Smell: How Resolving Uncertainty about Local Disamenties Affects the Housing Market

inferred← citeshttps://doi.org/10.2139/ssrn.5023922openalex-snapshot

Chapter 6 Financial reporting effects of tax planning and execution

inferred← citeshttps://doi.org/10.2139/ssrn.5062626openalex-snapshot

Tax Uncertainty and Auditor-Provided Tax Services: The Impact of Regulatory Changes in the EU

inferred← citeshttps://doi.org/10.2139/ssrn.5255375openalex-snapshot

Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions

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Economic Substance in Tax Havens: A Human Capital Measure of Haven Operations

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Know thyself: Firm-specific relationships between tax planning, long-term cost structure, and operating returns

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Heat, Cold, and Tax Compliance: Temperature Effects on Corporate Behavior

inferred← citeshttps://doi.org/10.2308/jata-2022-024openalex-snapshot

Demand Uncertainty and Tax-Motivated Outbound Income Shifting

inferred← citeshttps://doi.org/10.2308/jmar-19-056openalex-snapshot

Board Risk Oversight and Corporate Tax-Planning Practices

inferred← citeshttps://doi.org/10.2308/tar-2020-0190openalex-snapshot

Cost Structure and Tax-Motivated Income Shifting

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Market Leaders’ Tax-Motivated Income Shifting and U.S. Domestic Firms’ Investment Efficiency

inferred← citeshttps://doi.org/10.2308/tar-2024-0525openalex-snapshot

Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods

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국제조세 규제 변화와 국가 간 소득이전 관련 최근 실증연구 동향*

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Transfer Pricing Decision Based on Bonus, Tunneling Incentives and Mediating of Tax Minimisation

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