Changes in corporate effective tax rates over the past 25 years

By Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew, Jacob R. Thornock. 2017

393 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/84d0a73a17ab74d6309fa304bc3ea8cabd5a1ec5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Erin Henry
2. R. Sansing

In Economics and Econometrics

1. Erin Henry
2. R. Sansing

Citations in the corpus

• Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, neutral): “…literature on profit shifting has used accounting firm level data to analyse the reporting behaviour patterns of multinational companies (Egger et al. (2010), Dischinger and Riedel (2011), Dharmapala and Riedel (2013), Dischinger et al. (2014), Gumpert et al. (2016) and Dyreng et al. (2017)).”
• Corporate tax avoidance: data truncation and loss firms (2018, positive): “Consistent with Dyreng et al. (2017), we show a clear decline in CETR1 and Δ/MVA over time in Fig.”