Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals
Download full text from publisher
References listed on IDEAS
- MacKie-Mason, Jeffrey K, 1990. " Do Taxes Affect Corporate Financing Decisions?," Journal of Finance, American Finance Association, vol. 45(5), pages 1471-1493, December.
- Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004.
"A Multinational Perspective on Capital Structure Choice and Internal Capital Markets,"
Journal of Finance,
American Finance Association, vol. 59(6), pages 2451-2487, December.
- Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr., 2003. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," NBER Working Papers 9715, National Bureau of Economic Research, Inc.
- Altshuler, Rosanne & Grubert, Harry, 2003.
"Repatriation taxes, repatriation strategies and multinational financial policy,"
Journal of Public Economics,
Elsevier, vol. 87(1), pages 73-107, January.
- Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
- Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
- Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005. "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers 05-33, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
- Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 298-320, June.
- Devereux, Michael P. & Griffith, Rachel, 1998.
"Taxes and the location of production: evidence from a panel of US multinationals,"
Journal of Public Economics,
Elsevier, vol. 68(3), pages 335-367, June.
- Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers W96/14, Institute for Fiscal Studies.
- European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
- Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "Taxation and Capital Structure Choice â€“ Evidence from a Panel of German Multinationals," CESifo Working Paper Series 1841, CESifo Group Munich.
More about this item
KeywordsInternational Taxation; Financial Accounting; Income Taxes; Firm-level Data;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-04-14 (Accounting & Auditing)
- NEP-ALL-2007-04-14 (All new papers)
- NEP-PBE-2007-04-14 (Public Economics)
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:zbw:zewdip:5500. 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: (ZBW - German National Library of Economics). General contact details of provider: http://edirc.repec.org/data/zemande.html .