Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?
By Lillian F. Mills, Kaye J. Newberry. National tax journal, 2004
148 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/26d3ec148020a35ea180ba702476a8de7dee6514
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Michelle Hanlon
- Terry Shevlin
- Lillian F. Mills
- Joel B. Slemrod
- L. Simone
- Ryan J. Wilson
- Edward L. Maydew
- Scott D. Dyreng
In Economics and Econometrics
- Michelle Hanlon
- Terry Shevlin
- Lillian F. Mills
- L. Simone
- Joel B. Slemrod
- P. Panteghini
- Gordon Richardson
- Kaye J. Newberry
Citations in the corpus
- Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “Rosenbaum (1983), Rosenbaum and Rubin (1985), Imbens (2004)).”
- Taxes, keiretsu affiliation, and income shifting (2004, background): “…IN PRESS 1Examples of research concerning income shifting between jurisdictions include Beatty and Harris (2001), Collins et al. (1998), Harris (1993), Harris et al. (1993), Jacob (1996), Klassen et al. (1993), Mills and Newberry (2004), Newberry and Dhaliwal (2001), and Rego (1999, 2003).”
- The capital structure of multinational companies under tax competition (2009, background): “(22) Applying Itôs Lemma to (22), one obtains”
- Capital Structure Choice and Company Taxation: A Meta-Study (2013, unknown): “Therefore, all estimates from Mills and Newberry (2004), Aggarwal and Kyaw (2008) as well as Overesch and Wamser (2010) are excluded from it.”
- INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA (2013, background): “A number of papers show that the capital structure of multinationals’ affiliates is sensitive to the tax rate in the host country of an affiliate (e.g., Jog and Tang, 2001; Mills and Newberry, 2004; Huizinga et al., 2008; Egger et al., 2010; Møen et al., 2010; DeMooij, 2011).”
- An Empirical Examination of Corporate Tax Noncompliance (2005, background): “Mills and Newberry (2004) find that taxable income reported by FCCs is related to the incentives to shift in or out of the U.S. in response to the difference between the U.S. and the worldwide effective tax rate, consistent with FCCs responding to income shifting opportunities.”
- Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “…et al. (1998), Desai et al. (2004a), Dharmapala and Riedel (2013), Grubert (1998), Grubert and Mutti (1991), Harris (1993), Hines and Rice (1994), Huizinga and Laeven (2008), Huizinga et al. (2008), Klassen et al. (1993), Klassen and Laplante (2012a), Mills and Newberry (2004), and Rego (2003).”
- INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “…1.03 0.23 4.87 Markle (2016) 12 3 0.95 0.92 0.34 1.71 McDonald (2008) 20 14 1.26 1.36 0.73 1.65 Merz and Overesch (2017) 13 12 2.05 2.18 0.23 3.00 Mills and Newberry (2004) 4 0 1.94 1.03 -1.16 6.86 Riedel et al. (2015) 14 14 0.71 0.59 0.29 1.79 Rousslang (1997) 12 0 4.74 5.00 3.63 5.63…”