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Lillian Fawn Mills

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. John R. Graham & Lillian F. Mills, 2007. "Using Tax Return Data to Simulate Corporate Marginal Tax Rates," NBER Working Papers 13709, National Bureau of Economic Research, Inc.

    Cited by:

    1. Annabi, Amira & Breton, Michèle & François, Pascal, 2012. "Resolution of financial distress under Chapter 11," Journal of Economic Dynamics and Control, Elsevier, vol. 36(12), pages 1867-1887.
    2. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    3. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers 10-2017, Economics Section, The Graduate Institute of International Studies.
    4. Denise A. Jones, 2013. "Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1099-1132, September.
    5. Karpavičius, Sigitas, 2014. "The cost of capital and optimal financing policy in a dynamic setting," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 42-56.
    6. Kieschnick, Robert & Moussawi, Rabih, 2018. "Firm age, corporate governance, and capital structure choices," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 597-614.
    7. Colonnello, Stefano & Curatola, Giuliano & Ngoc Giang Hoang, 2016. "Direct and indirect risk-taking incentives of inside debt," SAFE Working Paper Series 60, Leibniz Institute for Financial Research SAFE, revised 2016.
    8. Frank, Murray Z. & Shen, Tao, 2016. "Investment and the weighted average cost of capital," Journal of Financial Economics, Elsevier, vol. 119(2), pages 300-315.
    9. Lauren M. Cunningham & Bret A. Johnson & E. Scott Johnson & Ling Lei Lisic, 2020. "The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 917-944, June.
    10. Faulkender, Michael & Smith, Jason M., 2016. "Taxes and leverage at multinational corporations," Journal of Financial Economics, Elsevier, vol. 122(1), pages 1-20.
    11. Katrien Kestens & Philippe Van Cauwenberge & Johan Christiaens, 2012. "The Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs," Environment and Planning C, , vol. 30(2), pages 228-247, April.
    12. Sarah L. C. Zechman, 2010. "The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 725-765, June.
    13. Eric Zwick, 2018. "The Costs of Corporate Tax Complexity," NBER Working Papers 24382, National Bureau of Economic Research, Inc.
    14. Li, Wei & Sun, Hui & Dong, Hao & Gan, Yuqin & Koh, Lenny, 2023. "Outsourcing decision-making in global remanufacturing supply chains: The impact of tax and tariff regulations," European Journal of Operational Research, Elsevier, vol. 304(3), pages 997-1010.
    15. Lutz Kruschwitz & Andreas Löffler, 2018. "Valuing the Tax Shield under Asymmetric Taxation," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 70(1), pages 3-17, February.
    16. Brent W. Ambrose & Dong Wook Lee, 2009. "REIT Capital Budgeting and Equity Marginal q," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 37(3), pages 483-514, September.
    17. Baker, Paul L. & Dawson, Chris, 2020. "The corporation tax elasticity of charitable donations," Journal of Economic Behavior & Organization, Elsevier, vol. 178(C), pages 1-14.
    18. José A. Clemente-Almendros & Francisco Sogorb-Mira, 2016. "The effect of taxes on the debt policy of spanish listed companies," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 7(3), pages 359-391, August.
    19. Ca Nguyen & John K. Wald, 2022. "Debt maturity and the choice between bank loans and public bonds," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 239-272, July.
    20. Kaymak, Barış & Schott, Immo, 2019. "Loss-offset provisions in the corporate tax code and misallocation of capital," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 1-20.
    21. Hess, Dieter & Immenkötter, Philipp, 2014. "How much is too much? Debt capacity and financial flexibility," CFR Working Papers 14-03, University of Cologne, Centre for Financial Research (CFR).
    22. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
    23. Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos, 2017. "The effect of financial leverage on real and accrual-based earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 47(2), pages 191-236, February.
    24. Robin Chen & Hongrui Feng & Xuechen Gao & Shenru Li, 2023. "The effect of co-opted directors on real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1315-1339, November.
    25. Barış Kaymak & Immo Schott, 2023. "Tax Heterogeneity and Misallocation," Working Papers 23-33, Federal Reserve Bank of Cleveland.
    26. Annabi, Amira & Breton, Michèle & François, Pascal, 2021. "Could Chapter 11 redeem itself? Wealth and welfare effects of the redemption option," International Review of Law and Economics, Elsevier, vol. 67(C).
    27. Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
    28. Xikai Chen & Meiting Lu & Yaowen Shan, 2021. "Changes in marginal tax rates over the past three decades in the United States," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2601-2624, April.
    29. Kolias, Georgios & Koumanakos, Evangelos, 2022. "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    30. Markle, Kevin S. & Shackelford, Douglas A., 2012. "Cross-Country Comparisons of Corporate Income Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 493-527, September.
    31. Thomas Dangl & Josef Zechner, 2021. "Debt Maturity and the Dynamics of Leverage [Rollover risk and market freezes]," The Review of Financial Studies, Society for Financial Studies, vol. 34(12), pages 5796-5840.
    32. David Joulfaian, 2011. "Debt Policy and Corporate Choice of Organizational Form," Public Finance Review, , vol. 39(6), pages 770-783, November.
    33. 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.
    34. Devos, Erik & Dhillon, Upinder & Jagannathan, Murali & Krishnamurthy, Srinivasan, 2012. "Why are firms unlevered?," Journal of Corporate Finance, Elsevier, vol. 18(3), pages 664-682.
    35. Michael Kisser & John Kiff & Mauricio Soto, 2017. "Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?," Journal of Accounting Research, Wiley Blackwell, vol. 55(5), pages 1213-1255, December.
    36. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
    37. Denise A. Jones, 2014. "When Do Companies Fund Their Defined Benefit Pension Plans?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 13-23.
    38. Douglas Shackelford & Joel Slemrod & James Sallee, 2011. "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 461-494, August.
    39. Borochin, Paul & Yang, Jie, 2017. "Options, equity risks, and the value of capital structure adjustments," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 150-178.
    40. Karpavičius, Sigitas & Yu, Fan, 2016. "Should interest expenses be tax deductible?," Economic Modelling, Elsevier, vol. 54(C), pages 100-116.
    41. John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
    42. Karpavičius, Sigitas, 2014. "Dividends: Relevance, rigidity, and signaling," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 289-312.
    43. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    44. Karpavičius, Sigitas & Yu, Fan, 2019. "Managerial risk incentives and a firm’s financing policy," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 167-181.
    45. Edgerton, Jesse, 2010. "Investment incentives and corporate tax asymmetries," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 936-952, December.
    46. Devereux, Michael P. & Maffini, Giorgia & Xing, Jing, 2018. "Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 250-266.
    47. Kruschwitz, Lutz & Löffler, Andreas, 2015. "Marginal tax rates under asymmetric taxation," arqus Discussion Papers in Quantitative Tax Research 191, arqus - Arbeitskreis Quantitative Steuerlehre.
    48. Paul Borochin & Jie Yang, 2016. "Options, Equity Risks, and the Value of Capital Structure Adjustments," Finance and Economics Discussion Series 2016-097, Board of Governors of the Federal Reserve System (U.S.).
    49. Platikanova, Petya, 2017. "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, vol. 49(4), pages 380-398.
    50. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2021. "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 3-31, June.
    51. Jagadison K. Aier & Long Chen & Mikhail Pevzner, 2014. "Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 993-1027, December.
    52. Cohn, Jonathan B. & Mills, Lillian F. & Towery, Erin M., 2014. "The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns," Journal of Financial Economics, Elsevier, vol. 111(2), pages 469-494.
    53. Lina Cui, 2013. "A Markov Chain Analysis on the Impact of German Tax Loss Offset Restrictions," Economic Papers, The Economic Society of Australia, vol. 32(1), pages 122-134, March.
    54. Weiping Hu & Xiao Zhang & Ye He, 2024. "Cash flow sensitivity of cash: when should we use it to measure financial constraints?," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 637-682, February.
    55. Hamid Sakaki & Dave Jackson & Surendranath Jory, 2017. "Institutional ownership stability and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 227-244, July.
    56. Sobiech, Anna L. & Chronopoulos, Dimitris K. & Wilson, John O.S., 2021. "The real effects of bank taxation: Evidence for corporate financing and investment," Journal of Corporate Finance, Elsevier, vol. 69(C).
    57. Karpavičius, Sigitas & Yu, Fan, 2022. "Do idiosyncratic technology shocks induce peer effects?," Journal of Corporate Finance, Elsevier, vol. 77(C).

  2. Plesko, George & Mills, Lillian, 2003. "Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income," Working papers 4289-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.

    Cited by:

    1. Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017. "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 428-453.
    2. Clive Lennox & Petro Lisowsky & Jeffrey Pittman, 2013. "Tax Aggressiveness and Accounting Fraud," Journal of Accounting Research, Wiley Blackwell, vol. 51(4), pages 739-778, September.
    3. Kathleen Andries & Martine Cools & Steve Van Uytbergen, 2017. "To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 531-559, July.
    4. Graham, John R. & Mills, Lillian F., 2008. "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 366-388, December.
    5. Mills, Lillian F., 2006. "Five Things Economists and Lawyers Can Learn From Accountants: An Illustration Using the Domestic Production Activities Deduction," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 585-597, September.
    6. Inès Bouaziz Daoud & Mohamed Ali Omri, 2011. "Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis," Post-Print hal-00646800, HAL.
    7. Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo.
    8. B. Brian Lee & William Vetter & Michael Williams, 2015. "Book-Tax Income Differences and Major Determining Factors," Accounting and Finance Research, Sciedu Press, vol. 4(3), pages 1-55, August.
    9. Maurizio Bovi, 2007. "National accounts, fiscal rules and fiscal policy. Mind the hidden gaps," ISAE Working Papers 76, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
    10. Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 101-134, National Bureau of Economic Research, Inc.
    11. Kager, Rebekka & Knirsch, Deborah & Niemann, Rainer, 2008. "Steuerliche Wertansätze als zusätzliche Information für unternehmerische Entscheidungen? Eine Auswertung von IFRS-Abschlüssen der deutschen DAX-30- und der österreichischen ATX-Unternehmen," arqus Discussion Papers in Quantitative Tax Research 50, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
    13. Michelle Hanlon & Terry Shevlin, 2005. "Bank-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Working Papers 11067, National Bureau of Economic Research, Inc.
    14. Bokulic, Caitlin & Henry, Erin & Plesko, George A., 2012. "Reconciling Global Financial Reporting With Domestic Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 933-959, December.
    15. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
    16. Polito, Vito, 2011. "Deferred Taxation and Effective Tax Rates on Income from Capital in the United States, 2000-2010," Cardiff Economics Working Papers E2011/14, Cardiff University, Cardiff Business School, Economics Section.
    17. Schanz, Deborah & Schanz, Sebastian, 2009. "Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?," arqus Discussion Papers in Quantitative Tax Research 78, arqus - Arbeitskreis Quantitative Steuerlehre.
    18. Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2014. "Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 17-29.
    19. Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021. "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    20. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    21. Frey, Lisa & Möller, Manuela, 2015. "Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(4), pages 467-500.
    22. Hanlon, Michelle & Laplante, Stacie Kelley & Shevlin, Terry, 2005. "Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 407-442, October.
    23. George M. von Furstenberg & Ulf von Kalckreuth, 2007. "Dependence on External Finance by Manufacturing Sector: Examining the Measure and its Properties," Economie Internationale, CEPII research center, issue 111, pages 55-80.
    24. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
    25. Maurizio Bovi, 2005. "Book-Tax Gap. An Income Horse Race," ISAE Working Papers 61, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
    26. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
    27. Barton, Jan & Waymire, Gregory, 2004. "Investor protection under unregulated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 65-116, December.
    28. Epps, Kathryn K. & Catherine Cleaveland, M., 2009. "Insiders’ perspectives of the effects of recent regulation on corporate taxation," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 34-47.
    29. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.

Articles

  1. Cohn, Jonathan B. & Mills, Lillian F. & Towery, Erin M., 2014. "The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns," Journal of Financial Economics, Elsevier, vol. 111(2), pages 469-494.

    Cited by:

    1. Paul Lavery & John Tsoukalas & Nick Wilson, 2024. "Private equity financing & firm productivity," Working Papers 041, The Productivity Institute.
    2. Steven J. Davis & John C. Haltiwanger & Kyle Handley & Ben Lipsius & Josh Lerner & Javier Miranda, 2021. "The economic effects of private equity buyouts," Jena Economics Research Papers 2021-013, Friedrich-Schiller-University Jena.
    3. Iioka, Yasutake & Yamada, Yuji, 2023. "The evolution of capital structure and debt governance: Evidence from private equity-backed companies in Japan," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    4. Gompers, Paul A. & Kaplan, Steven N. & Mukharlyamov, Vladimir, 2022. "Private equity and Covid-19," Journal of Financial Intermediation, Elsevier, vol. 51(C).
    5. Tereza Tykvová, 2018. "Venture capital and private equity financing: an overview of recent literature and an agenda for future research," Journal of Business Economics, Springer, vol. 88(3), pages 325-362, May.
    6. K.S. Reddy & En Xie & Yuanyuan Huang, 2016. "Contractual buyout - a legitimate growth model in the enterprise development: foundations and implications," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 15(1), pages 1-23.
    7. Benjamin Hammer & Heiko Hinrichs & Bernhard Schwetzler, 2018. "Does culture affect the performance of private equity buyouts?," Journal of Business Economics, Springer, vol. 88(3), pages 393-469, May.
    8. Ayash, Brian & Bartlett, Robert P. & Poulsen, Annette B., 2017. "The determinants of buyout returns: Does transaction strategy matter?," Journal of Corporate Finance, Elsevier, vol. 46(C), pages 342-360.
    9. Sharjil M. Haque & Anya V. Kleymenova, 2023. "Private Equity and Debt Contract Enforcement: Evidence from Covenant Violations," Finance and Economics Discussion Series 2023-018, Board of Governors of the Federal Reserve System (U.S.).
    10. Phalippou, Ludovic & Rauch, Christian & Umber, Marc, 2018. "Private equity portfolio company fees," Journal of Financial Economics, Elsevier, vol. 129(3), pages 559-585.
    11. Paul Gompers & Steven N. Kaplan & Vladimir Mukharlyamov, 2015. "What Do Private Equity Firms Say They Do?," NBER Working Papers 21133, National Bureau of Economic Research, Inc.
    12. Chiarella, Carlo & Ostinelli, Diego, 2020. "Financial or strategic buyers: Who is at the gate?," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 393-407.
    13. Vintilă Georgeta & Nenu Elena Alexandra & Gherghina Ştefan Cristian, 2014. "Empirical Research Towards the Factors Influencing Corporate Financial Performance on the Bucharest Stock Exchange," Scientific Annals of Economics and Business, Sciendo, vol. 61(2), pages 219-233, December.
    14. Steven J. Davis & John C. Haltiwanger & Kyle Handley & Ben Lipsius & Josh Lerner & Javier Miranda, 2019. "The (Heterogenous) Economic Effects of Private Equity Buyouts," NBER Working Papers 26371, National Bureau of Economic Research, Inc.
    15. Abdalla Geth Abdussalam, 2017. "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals afr126, Global Academy of Training and Research (GATR) Enterprise.
    16. Dyaran Bansraj & Han Smit & Vadym Volosovych, 2020. "Can Private Equity Funds Act as Strategic Buyers? Evidence from Buy-and-Build Strategies," Tinbergen Institute Discussion Papers 20-041/IV, Tinbergen Institute.
    17. Troy D. Smith, 2015. "Private Equity Investment in India: Efficiency vs Expansion," Discussion Papers 15-011, Stanford Institute for Economic Policy Research.
    18. Ayash, Brian, 2020. "The origin, ownership and use of cash flows in leveraged buyouts," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 286-295.
    19. Sharjil M. Haque, 2023. "Does Private Equity Over-Lever Portfolio Companies?," Finance and Economics Discussion Series 2023-009, Board of Governors of the Federal Reserve System (U.S.).
    20. Peter Vaz da Fonseca & Andrea Decourt Savelli & Michele Nascimento Juca, 2020. "A Systematic Review of the Influence of Taxation on Corporate Capital Structure," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 155-178.
    21. Feng, Hongrui & Rao, Ramesh P., 2022. "The positive externalities of leveraged buyouts," Journal of Banking & Finance, Elsevier, vol. 135(C).
    22. Demirtas, Gul & Simsir, Serif Aziz, 2016. "The effect of CEO departure on target firms’ post-takeover performance: Evidence from not-delisting target firms," Finance Research Letters, Elsevier, vol. 16(C), pages 55-65.
    23. Renneboog, Luc & Vansteenkiste, Cara, 2017. "Leveraged Buyouts : A Survey of the Literature," Discussion Paper 2017-015, Tilburg University, Center for Economic Research.
    24. Ayash, Brian & Schütt, Harm, 2016. "Does going private add value through operating improvements?," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 192-215.
    25. Koo, Ja Hyun, 2016. "Private Equity as an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 38(2), pages 21-44.
    26. Stefano Bonini, 2015. "Secondary Buyouts: Operating Performance and Investment Determinants," Financial Management, Financial Management Association International, vol. 44(2), pages 431-470, June.
    27. Ayash, Brian & Rastad, Mahdi, 2021. "Leveraged buyouts and financial distress," Finance Research Letters, Elsevier, vol. 38(C).

  2. Graham, John R. & Mills, Lillian F., 2008. "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 366-388, December.
    See citations under working paper version above.
  3. Blouin, Jennifer & Gleason, Cristi & Mills, Lillian & Sikes, Stephanie, 2007. "What Can We Learn About Uncertain Tax Benefits From FIN 48?," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(3), pages 521-535, September.

    Cited by:

    1. Borkowski, Susan C. & Gaffney, Mary Anne, 2021. "FIN 48 and the tax aggressive behaviors of transnational corporations: A decade later," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    2. Feldman, Naomi & Kawano, Laura & Patel, Elena & Rao, Nirupama & Stevens, Michael & Edgerton, Jesse, 2021. "Investment differences between public and private firms: Evidence from U.S. tax returns," Journal of Public Economics, Elsevier, vol. 196(C).
    3. Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo.
    4. Thomas Smith & Adrian Valencia & Ara Volkan & Jordin Vorisek, 2023. "Fasb Fin 48 Disclosures: Evidence On User Perceptions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 27-41.
    5. Lin, Shannon & Tong, Naqiong & Tucker, Alan L., 2014. "Corporate tax aggression and debt," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 227-241.
    6. John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
    7. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
    8. Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
    9. Lisa De Simone & Jordan Nickerson & Jeri Seidman & Bridget Stomberg, 2020. "How Reliably Do Empirical Tests Identify Tax Avoidance?†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1536-1561, September.
    10. Michael P. Donohoe & Gary A. McGill & Edmund Outslay, 2014. "Risky Business: The Prosopography of Corporate Tax Planning," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 851-874, December.
    11. Yost, Benjamin P., 2023. "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, vol. 75(2).

  4. Mills, Lillian F., 2006. "Five Things Economists and Lawyers Can Learn From Accountants: An Illustration Using the Domestic Production Activities Deduction," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 585-597, September.

    Cited by:

    1. Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo.
    2. Polito, Vito, 2011. "Deferred Taxation and Effective Tax Rates on Income from Capital in the United States, 2000-2010," Cardiff Economics Working Papers E2011/14, Cardiff University, Cardiff Business School, Economics Section.
    3. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
    4. Longobardi, Ernesto & Polito, Vito, 2011. "Capital income taxation incentives during economic downturns: re-thinking theory and evidence," Cardiff Economics Working Papers E2011/15, Cardiff University, Cardiff Business School, Economics Section.

  5. Lillian F. Mills & Kaye J. Newberry, 2005. "Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences," Journal of Accounting Research, Wiley Blackwell, vol. 43(2), pages 251-282, May.

    Cited by:

    1. Mauricio P Fernandes & Hsia Hua Sheng & Mayra Ivanoff Lora, 2014. "Securitization, Credit Rating and Issuers’ Characteristics," Brazilian Business Review, Fucape Business School, vol. 11(6), pages 1-21, December.
    2. Gary Gorton & Nicholas S. Souleles, 2005. "Special purpose vehicles and securitization," Working Papers 05-21, Federal Reserve Bank of Philadelphia.
    3. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2015. "The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia," Economic Modelling, Elsevier, vol. 44(C), pages 44-53.
    4. Graham, John R. & Tucker, Alan L., 2006. "Tax shelters and corporate debt policy," Journal of Financial Economics, Elsevier, vol. 81(3), pages 563-594, September.
    5. Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
    6. Albert Banal-Estañol & Marco Ottaviani & Andrew Winton, 2013. "The Flip Side of Financial Synergies: Coinsurance versus Risk Contamination," Working Papers 484, Barcelona School of Economics.
    7. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    8. Sarah L. C. Zechman, 2010. "The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 725-765, June.
    9. Graff, Richard A. & Kairys, Jr. Joseph P., 2005. "Property Rights, Risk and Leverage," Working Papers in Economics 183, University of Gothenburg, Department of Economics.
    10. Poshakwale, Sunil & Aghanya, Daniel & Agarwal, Vineet, 2020. "The impact of regulations on compliance costs, risk-taking, and reporting quality of the EU banks," International Review of Financial Analysis, Elsevier, vol. 68(C).
    11. Kelvin K. F. Law & Lillian F. Mills, 2015. "Taxes and Financial Constraints: Evidence from Linguistic Cues," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 777-819, September.
    12. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
    13. Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
    14. Taylor, Grantley & Tower, Greg & Van Der Zahn, Mitch, 2011. "The influence of international taxation structures on corporate financial disclosure patterns," Accounting forum, Elsevier, vol. 35(1), pages 32-46.
    15. Paul Demeré & Michael P. Donohoe & Petro Lisowsky, 2020. "The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1562-1597, September.
    16. Niels Johannesen, 2012. "Cross-border hybrid instruments," EPRU Working Paper Series 2012-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    17. La Rosa, Fabio & Liberatore, Giovanni & Mazzi, Francesco & Terzani, Simone, 2018. "The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms," European Management Journal, Elsevier, vol. 36(4), pages 519-529.
    18. Julien Clavier, 2011. "Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne," Post-Print hal-00646838, HAL.
    19. Namryoung Lee, 2020. "Tax Avoidance, Near‐Future Earnings, and Resource Availability," International Review of Finance, International Review of Finance Ltd., vol. 20(2), pages 537-548, June.
    20. Halkawt Ismail Mohammed Amin & Kemal Cek, 2023. "The Effect of Golden Ratio-Based Capital Structure on Firm’s Financial Performance," Sustainability, MDPI, vol. 15(9), pages 1-25, April.
    21. Nicole Choi & Casey Frome & Mitchell Oler, 2024. "Firm Performance Under ASC 842," Accounting and Finance Research, Sciedu Press, vol. 13(1), pages 1-56, February.
    22. Johannesen, Niels, 2014. "Tax avoidance with cross-border hybrid instruments," Journal of Public Economics, Elsevier, vol. 112(C), pages 40-52.

  6. Mills, Lillian F. & Newberry, Kaye J., 2004. "Do Foreign Multinationals’ Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(1), pages 89-107, March.

    Cited by:

    1. Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
    2. Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
    3. Thiess Buettner & Georg Wamser, 2009. "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers 0918, Oxford University Centre for Business Taxation.
    4. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    5. Luca, Oana & Tieman, Alexander F., 2019. "Financial sector debt bias," Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
    6. Beuselinck, C.A.C. & Deloof, M., 2006. "Business Groups, Taxes and Accruals Management," Other publications TiSEM 46f42485-43d5-4cc6-9d56-c, Tilburg University, School of Economics and Management.
    7. Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
    8. Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2020. "Pouring oil on fire: interest deductibility and corporate debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1520-1556, December.
    9. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    10. An Buysschaert & Marc Deloof & Marc Jegers & An Rommens, 2008. "Is Group Affiliation Profitable in Developed Countries? Belgian Evidence," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(6), pages 504-518, November.
    11. aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    12. Kenneth J. Klassen & Stacie K. Laplante, 2012. "Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1245-1285, December.
    13. Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010. "Profit shifting by debt financing in Europe," Working Papers 1007, University of Brescia, Department of Economics.
    14. Jost H. Heckemeyer & Michael Overesch, 2017. "Multinationals profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics, Canadian Economics Association, vol. 50(4), pages 965-994, November.
    15. Sara Picas & Pedro Reis & António Pinto & José Luís Abrantes, 2021. "Does Tax, Financial, and Government Incentives Impact Long-Term Portuguese SMEs’ Sustainable Company Performance?," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
    16. Beuselinck, Christof & Deloof, Marc, 2014. "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, vol. 49(1), pages 27-52.
    17. Jason DeBacker & Bradley T. Heim & Anh Tran, 2011. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 122-138, National Bureau of Economic Research, Inc.
    18. De Simone, Lisa, 2016. "Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 145-165.
    19. Masaaki Kijima & Yuan Tian, 2013. "Investment and capital structure decisions of foreign subsidiary with international debt shifting and exchange rate uncertainty," Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 36(2), pages 169-197, November.
    20. Taylor, Grantley & Tower, Greg & Van Der Zahn, Mitch, 2011. "The influence of international taxation structures on corporate financial disclosure patterns," Accounting forum, Elsevier, vol. 35(1), pages 32-46.
    21. James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
    22. Richardson, Grant & Taylor, Grantley, 2015. "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 458-485.
    23. Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011. "Debt shifting in Europe," Working Papers 1121, Oxford University Centre for Business Taxation.
    24. Taylor, Grantley & Richardson, Grant, 2012. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, vol. 47(4), pages 469-496.
    25. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.
    26. BEUSELINCK, Christof & DELOOF, Marc, "undated". "Bussiness groups, taxes and accruals management," Working Papers 2006015, University of Antwerp, Faculty of Business and Economics.
    27. Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
    28. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
    29. Ms. Grace Weishi Gu & Ruud A. de Mooij & Mr. Tigran Poghosyan, 2012. "Taxation and Leverage in International Banking," IMF Working Papers 2012/281, International Monetary Fund.
    30. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    31. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
    32. Michael Overesch & Georg Wamser, 2014. "Bilateral internal debt financing and tax planning of multinational firms," Review of Quantitative Finance and Accounting, Springer, vol. 42(2), pages 191-209, February.
    33. Taylor, Grantley & Richardson, Grant, 2013. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 12-25.
    34. Mauro Ghinamo & Paolo Panteghini & Federico Revelli, 2010. "FDI determination and corporate tax competition in a volatile world," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 532-555, October.
    35. Beuselinck, C.A.C. & Deloof, M., 2006. "Business Groups, Taxes and Accruals Management," Discussion Paper 2006-46, Tilburg University, Center for Economic Research.
    36. Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
    37. My Nguyen & Justin Hung Nguyen, 2020. "Economic policy uncertainty and firm tax avoidance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3935-3978, December.
    38. Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018. "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, vol. 23(3), pages 958-1004, September.
    39. Ricardo Santos & Samuel Pereira & Elísio Brandão, 2016. "Transfer Pricing Aggressiveness And Financial Derivatives Practices: Empirical Evidences From United Kingdom," FEP Working Papers 583, Universidade do Porto, Faculdade de Economia do Porto.
    40. Brandstetter, Laura, 2014. "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers 2014/10, Free University Berlin, School of Business & Economics.
    41. Brandstetter, Laura, 2014. "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research 162, arqus - Arbeitskreis Quantitative Steuerlehre.

  7. Boynton, Charles & Mills, Lillian, 2004. "The Evolving Schedule M–3: A New Era of Corporate Show and Tell?," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(3), pages 757-772, September.

    Cited by:

    1. Graham, John R. & Tucker, Alan L., 2006. "Tax shelters and corporate debt policy," Journal of Financial Economics, Elsevier, vol. 81(3), pages 563-594, September.
    2. Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 101-134, National Bureau of Economic Research, Inc.
    3. Michelle Hanlon & Terry Shevlin, 2005. "Bank-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Working Papers 11067, National Bureau of Economic Research, Inc.
    4. McGill, Gary A. & Outslay, Edmund, 2004. "Lost in Translation: Detecting Tax Shelter Activity in Financial Statements," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(3), pages 739-756, September.
    5. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
    6. Epps, Kathryn K. & Catherine Cleaveland, M., 2009. "Insiders’ perspectives of the effects of recent regulation on corporate taxation," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 34-47.
    7. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.

  8. Mills, Lillian F. & Plesko, George A., 2003. "Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(4), pages 865-893, December.
    See citations under working paper version above.
  9. Gupta, Sanjay & Mills, Lillian F., 2003. "Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 355-371, June.

    Cited by:

    1. Sebastian Eichfelder, 2011. "Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 810-831, December.
    2. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    3. Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
    4. Rick Weber, 2015. "The Effect of Tax Code Complexity on Entrepreneurship," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 30(Summer 20), pages 83-102.

  10. 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.

    Cited by:

    1. Terry Shevlin & Jacob Thornock & Braden Williams, 2017. "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, vol. 22(2), pages 577-607, June.
    2. Jiang Cheng & Travis Chow & Tzu‐Ting Lin & Jeffrey Ng, 2022. "The effect of accounting for income tax uncertainty on tax‐deductible loss accruals for private insurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 89(2), pages 505-544, June.
    3. Inès Bouaziz Daoud & Mohamed Ali Omri, 2011. "Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis," Post-Print hal-00646800, HAL.
    4. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    5. Kenneth J. Klassen & Stacie K. Laplante, 2012. "Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1245-1285, December.
    6. Travis Chow & Sterling Huang & Kenneth J. Klassen & Jeffrey Ng, 2022. "The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations," Management Science, INFORMS, vol. 68(2), pages 1404-1425, February.
    7. Preetika Joshi, 2020. "Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 333-381, May.
    8. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    9. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 199, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research 175, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A., 2015. "The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 182-202.
    12. Liansheng Wu & Yaping Wang & Wei Luo & Paul Gillis, 2012. "State ownership, tax status and size effect of effective tax rate in China," Accounting and Business Research, Taylor & Francis Journals, vol. 42(2), pages 97-114, June.
    13. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).
    14. Paul Demeré & Michael P. Donohoe & Petro Lisowsky, 2020. "The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1562-1597, September.
    15. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    16. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2017. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 220, arqus - Arbeitskreis Quantitative Steuerlehre, revised 2017.
    17. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    18. Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
    19. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, vol. 46(2), pages 175-204, June.
    20. Kim, Jeong-Bon & Song, Byron Y. & Wang, Zheng, 2017. "Special purpose entities and bank loan contracting," Journal of Banking & Finance, Elsevier, vol. 74(C), pages 133-152.
    21. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," Discussion Papers 2015/30, Free University Berlin, School of Business & Economics.
    22. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
    23. Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.
    24. Dyreng, Scott D. & Lindsey, Bradley P. & Thornock, Jacob R., 2013. "Exploring the role Delaware plays as a domestic tax haven," Journal of Financial Economics, Elsevier, vol. 108(3), pages 751-772.
    25. Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020. "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    26. Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
    27. 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.
    28. Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Bank of Finland Research Discussion Papers 21/2017, Bank of Finland.
    29. Cuzdriorean Dan Dacian & Jurcau Anca Sabina, 2009. "Tax Optimization Through Transfer Pricing, Common And Manipulative Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 872-876, May.

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