Page 145 - 35-1
P. 145
NTU Management Review Vol. 35 No. 1 Apr. 2025
Porcano, T. M. 1997. An analysis of capital gains tax-induced earnings management.
International Advances in Economic Research, 3 (4): 395-408. https://doi.
org/10.1007/BF02295218
Rego, S. O. 2003. Tax-avoidance activities of U. S. multinational corporations.
Contemporary Accounting Research, 20 (4): 805-833. https://doi.org/10.1506/
VANN-B7UB-GMFA-9E6W
Rozeff, M. S. 1982. Growth, beta and agency costs as determinants of dividend payout
ratios. Journal of Financial Research, 5 (3): 249-259. https://doi.org/10.1111/
j.1475-6803.1982.tb00299.x
Shevlin, T., and Porter, S. 1992. The corporate tax comeback in 1987: Some further
evidence. Journal of the American Taxation Association, 14 (1): 58-79.
Shroff, N., Verdi, R. S., and Yu, G. 2014. Information environment and the investment
decisions of multinational corporations. The Accounting Review, 89 (2): 759-
790. https://doi.org/10.2308/accr-50643
Slemrod, J. 2004. The economics of corporate tax selfishness. National Tax Journal, 57 (4):
877-899. https://doi.org/10.17310/ntj.2004.4.06
Stickney, C. P., and McGee, V. E. 1982. Effective corporate tax rates: The effect of size,
capital intensity, leverage, and other factors. Journal of Accounting and Public
Policy, 1 (1): 125-152. https://doi.org/10.1016/S0278-4254(82)80004-5
Wagué, C. 2013. From tax break to tax haven: Offshore profit shifting and multinational
corporations tax avoidance strategy. International Journal of Business Strategy,
13 (4): 115-128. https://doi.org/10.18374/IJBS-13-4.6
Wang, S. W. 1991. The relation between firm size and effective tax rates: A test of firms'
political success. The Accounting Review, 66 (1): 158-169. https://www.jstor.
org/stable/247711
Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting
Review, 84 (3): 969-999. https://doi.org/10.2308/accr.2009.84.3.969
Zimmerman, D. 1983. Resource misallocation from interstate tax exportation: Estimates
of excess spending and welfare loss in a median voter framework. National Tax
Journal, 36 (2): 183-201. https://doi.org/10.1086/NTJ41862503
Zucman, G. 2014. Taxing across borders: Tracking personal wealth and corporate profits.
The Journal of Economic Perspectives, 28 (4): 121-148. https://doi.org/10.1257/
jep.28.4.121
137