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

1993239 citationsJournal Article

Authors

Abstract

David G. Harris, The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions, Journal of Accounting Research, Vol. 31, Studies on International Accounting (1993), pp. 111-140

Topics & Keywords

Corporate Taxation and Avoidance Taxation and Legal Issues Economic and Fiscal Studies

Publication Details

Published in: Journal of Accounting Research

Volume 31, pp. 111-111

DOI: 10.2307/2491167

Field-Weighted Citation Impact: 4.23

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

Authors

Abstract

Topics & Keywords

Publication Details