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Keywords: income shifting
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Journal Articles
Journal of International Accounting Research 1–21.
Published: 16 May 2024
...Chao Chen; David G. Harris; Linna Shi; Nan Zhou ABSTRACT Our paper develops a new transaction cost model of tax-motivated income shifting. We analytically show that income shifted by U.S. multinational parent corporations into their tax haven subsidiaries differs from predictions based only on tax...
Journal Articles
Journal of International Accounting Research (2020) 19 (3): 9–17.
Published: 01 December 2020
...: Accepted by Joanna L. Ho. 6 2020 7 2020 2020 effective tax planning tax avoidance cash effective tax rates income shifting I believe the Scholes-Wolfson framework is still as important today as it was when it was developed 35 years ago. The framework can help us structure...
