Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates

By Scott D. Dyreng, Bradley P. Lindsey. 2009

528 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/600455a7d7ed7059981edc214075a9bc3d6274c6

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Citations in the corpus

Tax Aggressiveness and Corporate Transparency (2019, unknown): “…literature also includes measures based on firms’ likelihood of entering into a tax shelter (Wilson, 2009; Lisowsky, 2010), tax haven activity (Dyreng and Lindsey, 2009), discretionary permanent book-tax differences (Frank, Lynch and Rego, 2009) and uncertain tax benefits recorded under FIN…”
The Role of Managerial Ability in Corporate Tax Avoidance (2017, unknown): “Next, we follow prior research to identify firms with material operations located in foreign tax havens (Dyreng and Lindsey 2009).”
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2012, unknown): “…by firm-level factors such as leverage (Graham and Tucker 2006; Joulfaian 2010; Lisowsky 2010), the scale of international operations (Rego 2003; Dyreng and Lindsey 2009), and 5 Shackelford and Shevlin (2001) and Hanlon and Heitzman (2010) provide extensive reviews of prior research on tax…”
The Effect of Repatriation Tax Costs on U.S. Multinational Investment (2015, unknown): “See Foley et al. (2007), Blouin et al.”
Firm Internationalization and Corporate Social Responsibility (2014, unknown): “Weights are equal to the number of subsidiaries in each country Authors’ calculations based on International Country Risk Guide data and Dyreng and Lindsey’s (2009) data”
Corporate Governance, Incentives, and Tax Avoidance (2015, methodology): “(2012) measure risky tax planning using estimates of tax shelter likelihood derived from the level of activity in tax havens (Dyreng and Lindsey, 2009; Balakrishnan et al., 2012) and the shelter estimation models described in Wilson (2009) and Lisowsky (2010).”
Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, methodology): “Following Dyreng and Lindsey (2009), we collect this information from the subsidiary disclosure in Exhibit 21 of firms’ annual reports.”