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Keywords: foreign employment
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Journal Articles
The Accounting Review (2022) 97 (2): 183–212.
Published: 01 March 2022
...Katharine D. Drake; Nathan C. Goldman; Francis Murphy ABSTRACT We examine the effect of foreign employment on two outcomes—income shifting and the tax uncertainty of foreign transactions. Using a hand-collected sample of employment disclosures, we partition our sample into firm-years with a higher...