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Keywords: offshoring
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Journal Articles
The Accounting Review (2022) 97 (5): 349–375.
Published: 01 September 2022
...Kelvin K. F. Law; Lillian F. Mills ABSTRACT Users of Exhibit 21 cannot tell whether a tax haven subsidiary is actively operating or a dormant shell company. In this paper, we develop a new set of parsimonious measures to highlight the distinct mechanisms and tax effects of offshore sales...
Journal Articles
The Accounting Review (2018) 93 (5): 293–324.
Published: 01 September 2018
...Braden M. Williams ABSTRACT This paper examines if, when, and to what extent multinational tax incentives incrementally explain where firms move offshored U.S. jobs. Using jobs data from a Department of Labor program called Trade Adjustment Assistance, I find a significant association between tax...
Includes: Supplementary data