Exploring the role Delaware plays as a domestic tax haven
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Mihir A. Desai, 2009. "The Decentering of the Global Firm," The World Economy, Wiley Blackwell, vol. 32(9), pages 1271-1290, September.
- Markle, Kevin S. & Shackelford, Douglas A., 2012. "Cross-Country Comparisons of Corporate Income Taxes," National Tax Journal, National Tax Association, vol. 65(3), pages 493-527, September.
- Marco Runkel & Guttorm Schjelderup, 2011.
"The Choice Of Apportionment Factors Under Formula Apportionment,"
International Economic Review,
Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 52(3), pages 913-934, August.
- Marco Runkel & Guttorm Schjelderup, 2007. "The Choice of Apportionment Factors under Formula Apportionment," CESifo Working Paper Series 2072, CESifo Group Munich.
- Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
- Marianne Bertrand & Sendhil Mullainathan, 2003.
"Enjoying the Quiet Life? Corporate Governance and Managerial Preferences,"
Journal of Political Economy,
University of Chicago Press, vol. 111(5), pages 1043-1075, October.
- Bertrand, Marianne & Mullainathan, Sendhil, 2003. "Enjoying the Quiet Life? Corporate Governance and Managerial Preferences," Scholarly Articles 3429713, Harvard University Department of Economics.
- Gravelle, Jane G., 2009. "Tax Havens: International Tax Avoidance and Evasion," National Tax Journal, National Tax Association, vol. 62(4), pages 727-753, December.
- Daines, Robert, 2001. "Does Delaware law improve firm value?," Journal of Financial Economics, Elsevier, vol. 62(3), pages 525-558, December.
- Gresik, Thomas A., 2010. "Formula apportionment vs. separate accounting: A private information perspective," European Economic Review, Elsevier, vol. 54(1), pages 133-149, January.
- Jennifer Blouin & Linda Krull, 2009. "Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004," Journal of Accounting Research, Wiley Blackwell, vol. 47(4), pages 1027-1059, September.
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
- Bebchuk, Lucian Arye & Cohen, Alma, 2003. "Firms' Decisions Where to Incorporate," Journal of Law and Economics, University of Chicago Press, vol. 46(2), pages 383-425, October.
- Guhan Subramanian, 2004. "The Disappearing Delaware Effect," Journal of Law, Economics, and Organization, Oxford University Press, vol. 20(1), pages 32-59, April.
- Scott D. Dyreng & Bradley P. Lindsey, 2009. "Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1283-1316, December.
- Gupta, Sanjay & Mills, Lillian F., 2002. "Corporate multistate tax planning: benefits of multiple jurisdictions," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 117-139, February.
- Lucian Bebchuk & Alma Cohen & Allen Ferrell, 2002. "Does the Evidence Favor State Competition in Corporate Law?," NBER Working Papers 9380, National Bureau of Economic Research, Inc.
- Griffith, Rachel & Miller, Helen & O'Connell, Martin, 2011. "Corporate taxes and the location of intellectual property," CEPR Discussion Papers 8424, C.E.P.R. Discussion Papers.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017.
"Banks in Tax Havens: First Evidence based on Country-by-Country Reporting,"
2017-16, CEPII research center.
- Vincent Bouvatier & Gunther Capelle & Anne-Laure Delatte, 2017. "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting," European Economy - Discussion Papers 2015 - 055, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Bouvatier, Vincent & Capelle-blancard, Gunther & Delatte, Anne-Laure, 2017. "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
- Guttorm Schjelderup, 2016.
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 23(1), pages 168-189, February.
- Miethe, Jakob & Menkhoff, Lukas, 2017.
"Dirty money coming home: Capital flows into and out of tax havens,"
Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking
168082, Verein für Socialpolitik / German Economic Association.
- Lukas Menkhoff & Jakob Miethe, 2017. "Dirty Money Coming Home: Capital Flows into and out of Tax Havens," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9390-6 is not listed on IDEAS
- repec:eee:jfinec:v:124:y:2017:i:3:p:441-463 is not listed on IDEAS
- Iftekhar Hasan & Chun-Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017.
"Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance,"
Journal of Accounting Research,
Wiley Blackwell, vol. 55(3), pages 629-668, June.
- Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
- Choy, Siu Kai & Lai, Tat-Kei & Ng, Travis, 2017. "Do tax havens create firm value?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 198-220.
- Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017. "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers 18-006, Harvard Business School.
- Durnev, Art & Li, TieMei & Magnan, Michel, 2016. "Are offshore firms worth more?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 131-156.
- Josh Lerner & Amit Seru, 2017. "The Use and Misuse of Patent Data: Issues for Corporate Finance and Beyond," NBER Working Papers 24053, National Bureau of Economic Research, Inc.
- Platikanova, Petya & Mattei, Marco Maria, 2016. "Firm geographic dispersion and financial analysts’ forecasts," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 71-89.
- Áureo de Paula & Imran Rasul & Pedro Souza, 2018. "Recovering Social Networks from Panel Data: Identification, Simulations and an Application," Working Papers 2018-013, Human Capital and Economic Opportunity Working Group.
- Cen, Ling & Maydew, Edward L. & Zhang, Liandong & Zuo, Luo, 2017. "Customer–supplier relationships and corporate tax avoidance," Journal of Financial Economics, Elsevier, vol. 123(2), pages 377-394.
- Cumming, Douglas & Dai, Na & Johan, Sofia, 2015. "Are hedge funds registered in Delaware different?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 232-246.
More about this item
KeywordsDelaware; Tax haven; Corporate governance; Corporate tax avoidance;
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jfinec:v:108:y:2013:i:3:p:751-772. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: http://www.elsevier.com/locate/inca/505576 .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.