The Impact of IRS Audits on Tax Avoidance of U.S. Multinational Firms__臺灣人文及社會科學引文索引資料庫

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題名：	The Impact of IRS Audits on Tax Avoidance of U.S. Multinational Firms
書刊名：	財務金融學刊
作者：	鄭羽婷／高偉娟／林世銘
作者(外文)：	Cheng, Yu-ting／Kao, Wei-chuan／Lin, Su-ming
出版日期：	2019
卷期：	27:3
頁次：	頁41-73
主題關鍵詞：	公司避稅；稅務查核；跨國公司；所得移轉；Tax avoidance；IRS tax audits；Multinational companies；Income shifting
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:0 點閱:6

期刊論文
1.	Dyreng, Scott D.、Lindsey, Bradley P.(2009)。Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates。Journal of Accounting Research，47(5)，1283-1316。
2.	Desai, Mihir A.、Dyck, Alexander、Zingales, Luigi(2007)。Theft and taxes。Journal of Financial Economics，84(3)，591-623。
3.	Collins, Julie H.、Kemsley, Deen、Lang, Mark(1998)。Cross-jurisdictional income shifting and earnings valuation。Journal of Accounting Research，36(2)，209-229。
4.	Cloyd, C. Bryan(1995)。The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers。Journal of the American Taxation Association，17(2)，50-70。
5.	Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics，31(1-3)，321-387。
6.	Jackson, Howell E.、Roe, Mark J.(2009)。Public and private enforcement of securities laws: Resource-based evidence。Journal of Financial Economics，93，207-238。
7.	Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。
8.	Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review，85(4)，1163-1189。
9.	Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。
10.	Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。
11.	Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review，85(5)，1693-1720。
12.	Phillips, John D.(2003)。Corporate tax planning effectiveness: The role of compensation-based incentives。The Accounting Review，78(3)，847-874。
13.	Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。
14.	Dharmapala, Dhammika、Riedel, Nadine(2011)。Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals。Journal of Public Economics，97(2013)，95-107。
15.	Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review，85(3)，1035-1064。
16.	Harris, David G.(1993)。The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions。Journal of Accounting Research，31，111-140。
17.	Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research，50(3)，775-810。
18.	Allingham, Michael G.、Sandmo, Agnar(1972)。Income tax evasion: A theoretical analysis。Journal of Public Economics，1，323-338。
19.	Armstrong, Chris S.、Blouin, Jennifer L.、Larcker, David F.(2012)。The incentives for tax planning。Journal of Accounting and Economics，53(1/2)，391-411。
20.	Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。
21.	Chew, J.(2016)。7 Corporate Giants Accused of Evading Billions in Taxes。Fortune。
22.	Dharmapala, Dhammika、Hines, James R. Jr.(2009)。Which countries become tax havens。Journal of Public Economics，93(9/10)，1058-1068。
23.	Klassen, Kenneth J.、Lang, Mark、Wolfson, Mark(1993)。Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes。Journal of Accounting Research，31，141-173。
24.	Slemrod, Joel、Blumenthal, Marsha、Christian, Charles(2001)。Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota。Journal of Public Economics，79(3)，455-483。
25.	Gaertner, Fabio B.(2014)。CEO after-tax compensation incentives and corporate tax avoidance。Contemporary Accounting Research，31(4)，1077-1102。
26.	Hoopes, Jeffrey L.、Mescall, Devan、Pittman, Jeffrey A.(2012)。Do IRS audits deter corporate tax avoidance?。The Accounting Review，87(5)，1603-1639。
27.	Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。
28.	Alm, James、Jackson, Betty R.、McKee, Michael(1992)。Estimating the determinants of taxpayer compliance with experimental data。National Tax Journal，45(1)，107-114。
29.	Collins, Julie H.、Shackelford, Douglas(1999)。Taxes and cross-border investments: The empirical evidence。Tax Notes，4，131-134。
30.	De Simone, Lisa(2016)。Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?。Journal of Accounting and Economics，61，145-165。
31.	de Simone, Lisa、Klassen, Kenneth J.、Seidman, Jeri K.(2017)。Unprofitable affiliates and income shifting behavior。The Accounting Review，92(3)，113-136。
32.	El Ghoul, Sadok、Guedhami, Omrane、Pittman, Jeffrey(2011)。The role of IRS monitoring in equity pricing in public firms。Contemporary Accounting Research，28，643-674。
33.	Fama, Eugene、French, Kenneth(2007)。Migration。Financial Analysts Journal，63，48-58。
34.	Faulkender, Michael、Petersen, Mitchell(2012)。Investment and capital constraints: Repatriations under the American Jobs Creation Act。Review of Financial Studies，25，3351-3388。
35.	Guedhami, Omrane、Pittman, Jeffrey A.(2008)。The importance of IRS monitoring to debt pricing in private firms。Journal of Financial Economics，90，38-58。
36.	Hanlon, Michelle、Hoopes, Jeffrey L.、Shroff, Nemit(2014)。The effect of tax authority monitoring and enforcement on financial reporting quality。Journal of the American Taxation Association，36，137-170。
37.	Klassen, Kenneth J.、Laplante, Stacie K.(2012)。Are U.S. multinational corporations becoming more aggressive income shifters?。Journal of Accounting Research，50，1245-1285。
38.	Klassen, Kenneth J.、Laplante, Stacie K.(2012)。The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting。Contemporary Accounting Research，29，928-955。
39.	Kopczuk, Wojciech、Slemrod, Joel(2006)。Putting firms into optimal tax theory。American Economic Review，96，130-134。
40.	Lin, Luke、Kuo, Chau-Juang、Shyu, David S.、Hsieh, Chi-Jung(2009)。Diversification, currency manipulation and exchange exposure。Journal of Financial Studies，17，127-155。
41.	Mills, Lillian F.、Sansing, Richard C.(2000)。Strategic tax and financial reporting decisions: Theory and evidence。Contemporary Accounting Research，17(1)，85-106。
42.	Shackelford, Douglas(1993)。Discussion of the impact of U.S. tax law revision on multinational corporations, capital location and income-shifting decisions and geographic income shifting by multinational corporations in response to tax rate changes。Journal of Accounting Research，31，174-182。
43.	Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。
44.	Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。
45.	Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics，95(1)，41-61。
46.	Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。
47.	Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。
48.	Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。
49.	Hines, J. R. Jr.、Rice, E. M.(1994)。Fiscal paradise: Foreign tax havens and American business。Quarterly Journal of Economics，109(1)，149-182。
50.	Cloyd, C. Bryan、Pratt, Jamie、Stock, Toby(1996)。The use of financial accounting choice to support aggressive tax positions: Public and private firms。Journal of Accounting Research，34(1)，23-43。
51.	Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics，93(1/2)，126-141。

研究報告
1.	Government Accountability Office(2008)。Cayman islands: Business and tax advantages attract U.S. persons and enforcement challenges exist。The Committee on Finance, U.S. Senate。
2.	Government Accountability Office(2008)。U.S. multinational corporations, effective tax rates are correlated with where income is reported。The Committee on Finance, U.S. Senate。
3.	Guenther, David A.、Krull, Linda K.、Williams, Brian M.(2014)。Are "tax aggressive" firms just inflating earnings?。
4.	Joulfaian, David(2010)。Debt and corporate tax evasion。

圖書
1.	Internal Revenue Service(2016)。Internal Revenue Service Data Book。Washington, D.C.：Internal Revenue Service。
2.	U.S. Department of the Treasury(1999)。The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals。Washington, D.C.：Government Printing Office。
3.	U.S. Senate Permanent Subcommittee on Investigations(2006)。Tax haven abuses: The enablers, the tools and secrecy。U.S. Senate Committee on Homeland Security & Governmental Affairs。

其他
1.	Bergin, Tom(20121015)。How Starbucks avoids U.K. taxes，http://www.reuters.com/article/2012/10/15/us-britain-starbucks-tax-idUSBRE89E0EX20121015。
2.	Ernst & Young Global Limited(2014)。Bridge the divide: Highlights from the 2014 tax risk and controversy survey，https://www.eytax.jp/tax-libraiy/thought-leadership/pdf/Tax-Risk-and-Controversy-Survey-2014_E.pdf。
3.	Internal Revenue Service(2003)。Report to Congress: IRS Tax Compliance Activities，Washington, D.C.：Internal Revenue Service, Department of the Treasury。
4.	Patrick, Margot，Clark, Simon(20160406)。Panama papers" puts spotlight on boom in offshore services，https://www.wsj.com/articles/panama-papers-puts-spotlight-on-boom-in-offshore-services-1459935003。
5.	PricewaterhouseCoopers(20060824)。Price water house Coopers LLP names John Petrella managing director in the firm's Washington national tax services practice。

圖書論文
1.	Hanlon, Michelle、Mills, Lillian、Slemrod, Joel(2007)。An empirical examination of corporate tax noncompliance。Taxing Corporate Income in the 21st Century。Cambridge：Cambridge University Press。
2.	Harris, David、Morck, Randall、Slemrod, Joel、Yeung, Bernard(1993)。Income Shifting in U.S. Multinational Corporations。Studies in International Taxation。University of Chicago Press。
3.	Bankman, Joseph(2004)。An academic's view of the tax shelter battle。The Crisis in Tax Administration。Washington, D.C.：Brookings Institute Press。
4.	Cowell, Frank(2004)。Carrots and sticks in enforcement。The Crisis in Tax Administration。Washington, D.C.：Brookings Institution Press。

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