Exploring the Role Delaware Plays as a Domestic Tax Haven

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The Role of Managerial Ability in Corporate Tax Avoidance (2017, unknown): “One exception is Dyreng et al. (2013) who create measures capturing a strategy whereby firms shift royalty income into Delaware subsidiaries.”
What is Real and What is Not in the Global FDI Network? (2019, background): “S. firms (Dyreng et al, 2013).16 To understand the nature of these reports, we have conducted a survey among the divisions of statistical agencies responsible for FDI statistics.”
Customer-Supplier Relationships and Corporate Tax Avoidance (2017, methodology): “Our research is also related to the findings of Rego (2003), Lisowsky (2010), and Dyreng et al. (2013b) that firms with foreign operations and subsidiaries in 7 See Section 6.2 for more detailed discussions on risky tax planning. tax havens have more opportunities to avoid taxes.”
The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets (2018, unknown): “The distributions of the firm-, industry-, and state-level variables for our sample are similar to those in prior studies of corporate tax avoidance (e.g., Armstrong et al., 2012; Dyreng et al., 2013; Dyreng et al., 2016).”