The Effect of Financial Constraints on Income Shifting by U.S. Multinationals

By Scott D. Dyreng, Kevin S. Markle. 2016

153 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/11547916f5362522454922b210ad89e6d01a0292

Citations in the corpus

• Changes in corporate effective tax rates over the past 25 years (2017, unknown): “…because they are able to shift income from high-tax jurisdictions to low-tax jurisdictions, including tax havens ( Dharmapala and Riedel, 2013; Dyreng and Markle, 2016; Dharmapala, 2014 ), especially when cross-border transactions are based on intangible assets which are more difficult to…”