This paper reviews the rapidly growing empirical literature on international tax avoidance by
multinational corporations. It surveys evidence on the main channels of corporate tax …

Corporate tax planning by the multinational enterprise (MNE), that is, the MNE's ability to
plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central …

A consensus has been reached that tax competition has led to the distortion of the
implementation of environmental regulation, which has an important impact on China's …

Using data on syndicated loans, we find that the introduction of a carbon tax is associated
with a decline (increase) in bank lending to coal, oil, and gas companies in domestic …

In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that
provide substantially reduced rates of corporate tax for income derived from important forms …

This paper tests for differences in the tax‐motivated income‐shifting behaviors of
multinationals subject to different systems of taxing foreign earnings. I find that, on average …

In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

Can tax policy foster the creation of new companies? To answer this question, we assemble
a novel country-industry level panel database with data on entry (by incorporation) for 17 …

We examine the global equity supply chains of US multinationals to explore how tax and
nontax country characteristics affect whether firms use foreign holding companies and …

We analyse 446 location decisions of R&D activities by multinational firms incorporated in
the European Union over 1999–2006. Our results suggest that on average, the location …