Understanding how differences in management 'best practices' affect organizational
outcomes has been a focus of both theoretical and empirical work in the fields of …

This paper uses micro data from country-by-country reporting of more than 3600 large
multinational companies operating in 238 jurisdictions to analyze global profit shifting to …

The academic field of strategy has a strong history of developing theories and frameworks to
explain real-world phenomena but a relatively younger empirical literature testing these …

Many multinational firms (MNEs) pay low or no corporation tax in high-tax countries because
they shift taxable income to tax havens. We incorporate nonconvex costs of profit shifting …

In this paper, we investigate the use of intellectual property (IP) in multinationals' tax-
avoidance strategies. Income arising from intangible property is generally taxed in the …

While corporate tax rates in OECD countries declined over the last decades, revenues from
corporate taxation relative to gross domestic product (GDP) remained remarkably stable …

We study the consequences of multinational tax avoidance on the structure of government
tax revenues. To motivate our analysis, we show that countries with high revenue losses due …

Does the complexity of the ownership structure of multinational enterprises'(MNEs) enable
tax avoidance? We characterize as complex an MNE's ownership structure in which the …

Research Question: Does public country by country reporting (CbCr) deter multinationals'
tax avoidance practices operating in extractive industries? Motivation: Public CbCr has …

This paper examines the effects of management practices on effective tax rates (ETR) in a
sample of medium-and large-size manufacturing firms in Ecuador. By combining a novel …