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Journal Articles

A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects

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Chao Chen, David G. Harris, Linna Shi, Nan Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2024) 23 (3): 29–49.
https://doi.org/10.2308/JIAR-2023-024
Published: 01 November 2024
... in the text. JEL Classifications: H26; L81; F38; M48. Klassen, Laplante, and Carnaghan (2014) (KLC) develop a model of income shifting between the domestic parents of multinational enterprises (MNEs) and their foreign subsidiaries. 1 They show that when the U.S. tax rate is greater than...
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