Keyphrases
Tax Avoidance
83%
Public Country-by-country Reporting
62%
European Banking Industry
62%
Tax Income
62%
Luxembourg
62%
Income Shifting
62%
Investor Reaction
36%
Tax Shelter
36%
Tax Uncertainty
31%
US Firms
31%
Tax Risk
31%
Company Value
31%
Risk Value
31%
Absence of Evidence
26%
Market Reaction
26%
Accounting Standard Setting
20%
Standardization Bodies
20%
Country Report
20%
Banking Industry
20%
Post-adoption
20%
Tax-motivated Income Shifting
20%
Tax Transparency
20%
Exogenous Shocks
20%
European Banks
20%
New Requirements
20%
Marginal Tax Rates
20%
European Parliament
20%
Organization for Economic Cooperation and Development
20%
Developmental Norms
20%
Planning Behavior
20%
Reporting Requirements
20%
European Union
20%
Tax Planning
20%
Tax Rulings
15%
Market Response
10%
Non-US
10%
Firm Characteristics
10%
Stock Market Reaction
10%
Investor Perception
10%
Governance Quality
10%
Abnormal Returns
10%
Tax Strategy
5%
Sectional Analysis
5%
Specific Tax
5%
Stock Price Reaction
5%
Uncertain Tax Benefits
5%
Reputational Cost
5%
Corporate Governance
5%
U.S. multinational Firms
5%
Firm-specific
5%
Economics, Econometrics and Finance
Tax Avoidance
100%
Income Shifting
62%
Industry
62%
Investors
62%
Tax Rate
36%
Firm Value
31%
Organisation for Economic Co-Operation and Development
20%
Country Report
20%
Tax Planning
20%
Accounting Standards
20%
Corporate Governance
15%
Multinational Firm
15%
Stock Price
15%
