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Robert, Vossebrger ; Martin, Jacob ; Lisa, Hillmann ; Antonio, de Vito. (2025) Do personal income taxes affect corporate tax-motivated profit shifting?.
In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880.

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cites:

Laplante, Stacie K. ; Lewellen, Christina M. ; Lynch, Daniel P. ; Samuel, David M.P. ‘Just BEAT it’ do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. 2024 J. Account. Econ.. 2–3 -

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