Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes

Taxes and Business Strategy: A Planning Approach

1991 • 1,031 citations

Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making

1991 • 857 citations

Accounting earnings and top executive compensation

1993 • 799 citations

Accounting income, stock price, and managerial compensation

1993 • 282 citations

Taxes and Capital Structure: Evidence from Firms’ Response to the Tax Reform Act of 1986

1992 • 238 citations

The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions

1993 • 233 citations

Earnings Management and the Corporate Alternative Minimum Tax

1992 • 147 citations

Credit and deferral as international investment incentives

1994 • 85 citations

Coming Home To America: Dividend Repatriations By U.S. Multinationals

1990 • 84 citations

Do Taxes Matter? The Impact of the Tax Reform Act of 1986

1992 • 72 citations

The Role of Taxes in Location and Sourcing Decisions

1993 • 58 citations

On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s

1991 • 37 citations