[go: up one dir, main page]

create a website
Theft and Taxes. (2004). Zingales, Luigi ; Dyck, Isaac ; Desai, Mihir A..
In: NBER Working Papers.
RePEc:nbr:nberwo:10978.

Full description at Econpapers || Download paper

Cited: 14

Citations received by this document

Cites: 34

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Tax Avoidance, Near‐Future Earnings, and Resource Availability. (2020). Lee, Namryoung.
    In: International Review of Finance.
    RePEc:bla:irvfin:v:20:y:2020:i:2:p:537-548.

    Full description at Econpapers || Download paper

  2. Does corporate social responsibility affect tax avoidance: Evidence from family firms. (2019). Lopezgonzalez, Eva ; Garciameca, Emma ; Martinezferrero, Jennifer.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:26:y:2019:i:4:p:819-831.

    Full description at Econpapers || Download paper

  3. The Value of Offshore Secrets: Evidence from the Panama Papers. (2018). Wagner, Hannes ; Zeume, Stefan ; Odonovan, James.
    In: Working Papers.
    RePEc:igi:igierp:634.

    Full description at Econpapers || Download paper

  4. A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees. (2016). Lee, Cheng Few ; Kuo, Nan-Ting.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9367-x.

    Full description at Econpapers || Download paper

  5. Religiosity and Tax Avoidance. (2013). Raman, K K ; Khurana, Inder K ; Boone, Jeff P.
    In: Working Papers.
    RePEc:tsa:wpaper:0198acc.

    Full description at Econpapers || Download paper

  6. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

    Full description at Econpapers || Download paper

  7. In praise of tax havens: International tax planning and foreign direct investment. (2010). Smart, Michael ; Hong, Qing.
    In: European Economic Review.
    RePEc:eee:eecrev:v:54:y:2010:i:1:p:82-95.

    Full description at Econpapers || Download paper

  8. Theft and taxes. (2007). Zingales, Luigi ; Dyck, Alexander ; Desai, Mihir A..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:84:y:2007:i:3:p:591-623.

    Full description at Econpapers || Download paper

  9. In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment. (2007). Smart, Michael ; Hong, Qing.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1942.

    Full description at Econpapers || Download paper

  10. In praise of tax havens: International tax planning and foreign direct investment. (2006). Smart, Michael ; Hong, Qing.
    In: Working Papers.
    RePEc:tor:tecipa:tecipa-265.

    Full description at Econpapers || Download paper

  11. Uruguay Capital Market: Law-in-the-books or Law-in-action?. (2005). Siandra, Eduardo.
    In: Documentos de Trabajo (working papers).
    RePEc:ude:wpaper:0205.

    Full description at Econpapers || Download paper

  12. Taxation and the Evolution of Aggregate Corporate Ownership Concentration. (2005). Fung, Winnie ; Dharmapala, Dhammika ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11469.

    Full description at Econpapers || Download paper

  13. Corporate Tax Avoidance and Firm Value. (2005). Dharmapala, Dhammika ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11241.

    Full description at Econpapers || Download paper

  14. The Degradation of Reported Corporate Profits. (2005). Desai, Mihir A..
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:19:y:2005:i:4:p:171-192.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Arlen, Jennifer and Deborah M. Weiss, (1995) A Political Theory of Corporate Taxation, 105 Yale Law Journal 325.
    Paper not yet in RePEc: Add citation now
  2. Auerbach, Alan (2002) Taxation and Corporate Financial Policy, in A. Auerbach and M. Feldstein (eds.), Handbook of Public Economics, Volume 3, North-Holland.

  3. Beck, Thorsten, George Clarke, Alberto Groff, Philip Keefer, and Patrick Walsh, New Tools in Comparative Political Economy: The Database of Political Institutions, World Bank Economic Review, vol. 15, no. 1 (January, 2001), 165-76.

  4. Bushman, Robert M. and Abbie Smith Financial Accounting and Corporate Governance, Journal of Accounting and Economics, 32: 237-333. Chen, Kong-Ping and C. Y. Cyrus Chu, (2003) Internal Control vs. External Manipulation: A Model of Corporate Income Tax Evasion, Academia Sinica Working Paper.
    Paper not yet in RePEc: Add citation now
  5. Crocker, Keith and Joel Slemrod (2003) Optimal Policy Regard Corporate Fraud: Tax Evasion University of Michigan Working Paper.
    Paper not yet in RePEc: Add citation now
  6. Cummins, Jason G., Kevin A. Hassett, R. Glenn Hubbard (1996) Tax Reforms and Investment: A Cross-Country Comparison Journal of Public Economics, 62:1-2, pp. 237-273.

  7. Desai, Mihir A. and Dhammika Dharmapala (2004) Corporate Tax Avoidance and High-Powered Incentives, NBER Working Paper No. 10471.

  8. Dyck, Alexander, and Luigi Zingales (2004) Private Benefits of Control: An International Comparison Journal of Finance.

  9. Ebrill, Liam (1987) Evidence on the Laffer Curve: The Cases of Jamaica and India in Ved Gandhi (ed.) Supply Side Tax Policy: Its Relevance to Developing Countries, International Monetary Fund: Washington D.C.
    Paper not yet in RePEc: Add citation now
  10. Erickson, Merle, Michelle Hanlon, and Edward L. Maydew (2003) How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings, University of North Carolina at Chapel Hill Working Paper.
    Paper not yet in RePEc: Add citation now
  11. Gandhi, Ved (1987) (ed.) Supply Side Tax Policy: Its Relevance to Developing Countries, International Monetary Fund: Washington D.C.
    Paper not yet in RePEc: Add citation now
  12. Goolsbee, Austan (1999) Evidence on the High Income Laffer Curve from Six Decades of Tax Reform Brookings Papers on Economic Activity 2:1-47.

  13. Graham, John R., (2003), Taxes and Corporate Finance: A Review, Review of Financial Studies 16, 1074-1128.

  14. Hassett, Kevin and Glenn Hubbard, (1998) Tax Policy and Investment, NBER Working Paper 5683, February.

  15. Hermalin, Benjamin E. and Michael S. Weisbach (1998) Endogenously Chosen Boards of Directors and Their Monitoring of the CEO, American Economic Review, 88: 98-116.

  16. Hines, James R., Jr. and Eric M. Rice (1994), Fiscal Paradise: Foreign Tax Havens and American Business, Quarterly Journal of Economics, 109:149-182.

  17. International Monetary Fund (2002) Russian Federation: Selected Issues and Statistical Appendix IMF Country Report 02/75.

  18. Kanda, Hideki and Saul Levmore, (1991) Taxes, Agency Costs and the Price of Incorporation, 77 Virginia Law Review 211.
    Paper not yet in RePEc: Add citation now
  19. Kornhauser, Marjorie Corporate Regulation and the Origins of the Corporate Income Tax, 66 Indiana Law Journal 53 (1990).
    Paper not yet in RePEc: Add citation now
  20. LaPorta, Rafael, Florencio Lopez-de-Silanes, Andrei Shleifer and Robert Vishny (1998), Law and Finance, Journal of Political Economy, 106:6, 1113-1155.

  21. LaPorta, Rafael, Florencio Lopez-de-Silanes, Andrei Shleifer and Robert Vishny (1999) Corporate Ownership Around the World, Journal of Finance, 54:2, 471-517.

  22. Lenter, David, Doug Shackelford and Joel Slemrod, (2003) Public Disclosure of Corporate Tax Return Information: Accounting, Economic, and Legal perspectives, University of Michigan Working Paper.

  23. Meade, James E. (1978) The Structure and Reform of Direct Taxation: Report of a Committee Chaired by Professor J. E. Meade, Boston: Allen and Unwin.
    Paper not yet in RePEc: Add citation now
  24. Mintz, Jack (1995) The Corporation Tax: A Survey Fiscal Studies 16:23-68.

  25. Morck, Randall (2003) Why Some Double Taxation Might Make Sense: The Special Case of InterCorporate Dividends, NBER Working Paper No. 9651.

  26. Rajan, R. and L. Zingales (2003) Saving Capitalism from the Capitalists Random House.
    Paper not yet in RePEc: Add citation now
  27. Shaviro, Daniel (2000) Economic Substance, Corporate Tax Shelters, and the Compaq Case, Tax Notes International, October 9, 2000, pp. 1693-1717.
    Paper not yet in RePEc: Add citation now
  28. Shleifer, Andrei and Daniel Wolfenzon (2002) Investor Protections and Equity Markets, Journal of Financial Economics 66, pp 3-27.

  29. Shleifer, Andrei and Robert W. Vishny (1997) A Survey of Corporate Governance Journal of Finance 52:2, pp. 737-783.

  30. Slemrod, Joel (2001) Are Corporate Tax Rates, or Countries, Converging? Working Paper, University of Michigan.

  31. Slemrod, Joel and Shlomo Yitzhaki (2002) Tax Avoidance, Evasion and Administration, in A. Auerbach and M. Feldstein (eds.), Handbook of Public Economics, Volume 3, North-Holland.

  32. Thirsk, Wayne (1997) (ed.) Tax Reform in Developing Countries, International Monetary Fund: Washington D.C.
    Paper not yet in RePEc: Add citation now
  33. Vickrey, William (1991) The Corporate Income Tax and How to Get Rid of It, in L. Eden, (ed.) Retrospectives on Public Finance, Durham: Duke University Press, pp. 118-132.
    Paper not yet in RePEc: Add citation now
  34. Zingales, Luigi (1995a) Insider Ownership and the Decision to Go Public. Review of Economic Studies 62: 425-448.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Japan’s Corporate Income Tax; Facts, Issues and Reform Options. (2014). de Mooij, Ruud ; Saito, Ikuo.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2014/138.

    Full description at Econpapers || Download paper

  2. M&A and the Tax Benefits of Debt Financing. (2013). Scheuering, Uwe.
    In: Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79817.

    Full description at Econpapers || Download paper

  3. Dividend taxation, share repurchases and the equity trap. (2009). Södersten, Jan ; Sodersten, Jan ; Lindhe, Tobias .
    In: Working Paper Series.
    RePEc:hhs:uunewp:2009_007.

    Full description at Econpapers || Download paper

  4. Entrepreneurship and the Theory of Taxation. (2009). Sanandaji, Tino ; Henrekson, Magnus.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:0732.

    Full description at Econpapers || Download paper

  5. Dividend Taxation, Share Repurchases and the Equity Trap. (2009). Södersten, Jan ; Sodersten, Jan ; Lindhe, Tobias .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2652.

    Full description at Econpapers || Download paper

  6. Profit Taxation and Finance Constraints. (2009). Keuschnigg, Christian ; Ribi, Evelyn .
    In: Working Papers.
    RePEc:btx:wpaper:0916.

    Full description at Econpapers || Download paper

  7. Taxation and capital structure : evidence from a transition economy. (2008). Klapper, Leora.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:4753.

    Full description at Econpapers || Download paper

  8. Shifts in organizational form under a dual income tax system. (2008). Thoresen, Thor ; Alstadsæter, Annette ; Alstadsater, Annette.
    In: Discussion Papers.
    RePEc:ssb:dispap:529.

    Full description at Econpapers || Download paper

  9. Taxing Corporate Income. (2008). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14494.

    Full description at Econpapers || Download paper

  10. The Effect of Corporate Taxes on Investment and Entrepreneurship. (2008). Shleifer, Andrei ; Ramalho, Rita ; Djankov, Simeon ; McLiesh, Caralee ; Ganser, Tim .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13756.

    Full description at Econpapers || Download paper

  11. Measuring tax incentives for R&D. (2008). McKenzie, Kenneth.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:15:y:2008:i:5:p:563-581.

    Full description at Econpapers || Download paper

  12. Taxation and Capital Structure: evidence from a transition economy. (2008). Klapper, Leora.
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
    RePEc:hel:greese:16.

    Full description at Econpapers || Download paper

  13. The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach. (2008). Wamser, Georg.
    In: ifo Working Paper Series.
    RePEc:ces:ifowps:_62.

    Full description at Econpapers || Download paper

  14. Taxes and the Efficiency Costs of Capital Distortions. (2008). Weichenrieder, Alfons ; Klautke, Tina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2431.

    Full description at Econpapers || Download paper

  15. Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition. (2008). Runkel, Marco ; Haufler, Andreas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2429.

    Full description at Econpapers || Download paper

  16. Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas.
    In: Working Papers.
    RePEc:btx:wpaper:0815.

    Full description at Econpapers || Download paper

  17. Assessing Enterprise Taxation and the Investment Climate in Pakistan. (2008). Alm, James ; Khan, Mir Ahmad .
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper0810.

    Full description at Econpapers || Download paper

  18. A growth oriented dual income tax. (2007). Keuschnigg, Christian ; Dietz, Martin.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:14:y:2007:i:2:p:191-221.

    Full description at Econpapers || Download paper

  19. The Political Economy of Entrepreneurship. (2007). Henrekson, Magnus ; Douhan, Robin.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:0716.

    Full description at Econpapers || Download paper

  20. The Credit Channel of Tax Policy. (2007). Strulik, Holger.
    In: Hannover Economic Papers (HEP).
    RePEc:han:dpaper:dp-368.

    Full description at Econpapers || Download paper

  21. Taxing Corporate Income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2139.

    Full description at Econpapers || Download paper

  22. The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich ; Buttner, Thiess.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:5462.

    Full description at Econpapers || Download paper

  23. Taxation and capital structure choice: evidence from a panel of German multinationals. (2006). Wamser, Georg ; Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich ; Buttner, Thiess.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:5461.

    Full description at Econpapers || Download paper

  24. Optimal Taxation of Entrepreneurial Capital with Private Information. (2006). Albanesi, Stefania.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12419.

    Full description at Econpapers || Download paper

  25. Investment Taxes and Equity Returns. (2006). Sialm, Clemens.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12146.

    Full description at Econpapers || Download paper

  26. Vying for Foreign Direct Investment: A EU-type Model of Tax Competition. (2006). Sadka, Efraim ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11991.

    Full description at Econpapers || Download paper

  27. The Impact of Thin-Capitalization Rules on Multinationals Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich .
    In: Working Papers.
    RePEc:ifr:wpaper:2006-06.

    Full description at Econpapers || Download paper

  28. The Equity Trap, the Cost of Capital and the Firm´s Growth Path. (2006). Södersten, Jan ; Sodersten, Jan ; Lindhe, Tobias .
    In: Working Paper Series.
    RePEc:hhs:uunewp:2006_019.

    Full description at Econpapers || Download paper

  29. How did the 2003 dividend tax cut affect stock prices?. (2006). Sharpe, Steven ; Amromin, Gene ; Harrison, Paul.
    In: Working Paper Series.
    RePEc:fip:fedhwp:wp-06-17.

    Full description at Econpapers || Download paper

  30. Optimal Taxation of Entrepreneurial Capital with Private Information. (2006). Albanesi, Stefania.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5647.

    Full description at Econpapers || Download paper

  31. Vying for Foreign Direct Investment: An EU-Type Model of Tax Competition. (2006). Sadka, Efraim ; Razin, Assaf.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5511.

    Full description at Econpapers || Download paper

  32. Documentation of CORTAX. (2006). Van der Horst, Albert ; Bettendorf, Leon.
    In: CPB Memorandum.
    RePEc:cpb:memodm:161.

    Full description at Econpapers || Download paper

  33. Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals. (2006). Wamser, Georg ; Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1841.

    Full description at Econpapers || Download paper

  34. The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1817.

    Full description at Econpapers || Download paper

  35. The Equity Trap, the Cost of Capital and the Firm’s Growth Path. (2006). Södersten, Jan ; Sodersten, Jan ; Lindhe, Tobias .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1801.

    Full description at Econpapers || Download paper

  36. Tax Changes and Asset Pricing: Time-Series Evidence. (2005). Sialm, Clemens.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11756.

    Full description at Econpapers || Download paper

  37. The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study. (2005). hassett, kevin ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11449.

    Full description at Econpapers || Download paper

  38. Corporate Tax Avoidance and Firm Value. (2005). Dharmapala, Dhammika ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11241.

    Full description at Econpapers || Download paper

  39. Corporate Taxation and Bilateral FDI with Threshold Barriers. (2005). Sadka, Efraim ; Rubinstein, Yona ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11196.

    Full description at Econpapers || Download paper

  40. Taxes, regulations, and the value of U.S. and U.K. corporations. (2005). Prescott, Edward ; McGrattan, Ellen.
    In: Staff Report.
    RePEc:fip:fedmsr:309.

    Full description at Econpapers || Download paper

  41. How did the 2003 dividend tax cut affect stock prices?. (2005). Sharpe, Steven ; Amromin, Gene ; Harrison, Paul.
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:2005-61.

    Full description at Econpapers || Download paper

  42. The taxation of equity, dividends, and stock prices. (2005). Kopcke, Richard W..
    In: Public Policy Discussion Paper.
    RePEc:fip:fedbpp:05-1.

    Full description at Econpapers || Download paper

  43. Corporate expenditures and pension contributions: evidence from UK company accounts. (2005). Bunn, Philip ; Trivedi, Kamakshya .
    In: Bank of England working papers.
    RePEc:boe:boeewp:276.

    Full description at Econpapers || Download paper

  44. Theft and Taxes. (2004). Zingales, Luigi ; Dyck, Isaac ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10978.

    Full description at Econpapers || Download paper

  45. Taxation and Corporate Payout Policy. (2004). Poterba, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10321.

    Full description at Econpapers || Download paper

  46. Taxes, Regulations, and the Value of U.S. and U.K. Corporations. (2004). Prescott, Edward ; McGrattan, Ellen.
    In: Levine's Bibliography.
    RePEc:cla:levrem:122247000000000715.

    Full description at Econpapers || Download paper

  47. Corporate capital structure in the United Kingdom: determinants and adjustment. (2004). Young, Garry ; Bunn, Philip.
    In: Bank of England working papers.
    RePEc:boe:boeewp:226.

    Full description at Econpapers || Download paper

  48. Taxation and Corporate Payout Policy. (2004). Poterba, James.
    In: American Economic Review.
    RePEc:aea:aecrev:v:94:y:2004:i:2:p:171-175.

    Full description at Econpapers || Download paper

  49. Fiscal Policy, Past and Present. (2003). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10023.

    Full description at Econpapers || Download paper

  50. Corporate Governance and Taxation. (0000). Zingales, Luigi ; Dyck, Isaac ; Desai, Mihir .
    In: American Law & Economics Association Annual Meetings.
    RePEc:bep:alecam:1093.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2024-12-24 11:49:45 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.