Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World
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Cites background from "Does Tax Enforcement Disparately Af..."
...In the wake of these initiatives, countries are taking regulatory actions to curtail tax-motivated income shifting, for instance, by introducing anti-avoidance legislation (Lohse and Riedel, 2013) or by tightening tax enforcement (De Simone, Stomberg, and Williams, 2019b)....
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...First, several countries have recently tightened their tax enforcement (De Simone et al., 2019b) where the OECD stresses the importance of assessing firms with high intangible-asset intensity (OECD, 2017a)....
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Cites background from "Does Tax Enforcement Disparately Af..."
...First, we contribute to the literature on the role of agency conflicts in corporate tax planning (Desai and Dharmapala 2006). Following the agency framework of Desai and Dharmapala (2006), prior studies investigate the effect of a firm’s corporate governance structure on the association of state ownership and tax planning....
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"Does Tax Enforcement Disparately Af..." refers background in this paper
...We also include controls for cash holdings (Cash) and firm size (Ln(Assets)) because these factors have been shown in prior literature to affect incentives for tax avoidance (e.g., Edwards, Schwab, and Shevlin 2016; Law and Mills 2015; Zimmerman 1983)....
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804 citations