Pokfulam Road
Hong Kong, Pokfulam HK
China
The University of Hong Kong
SSRN RANKINGS
in Total Papers Citations
Corporate Tax Rate; Headquarters Relocation; State Apportionment System
Tax holiday, corporate tax, international tax
income shifting; tax holidays; international tax
tax sheltering, tax aggressiveness, takeover premium
Human Capital, Tax Planning, Tax Avoidance, Tax Risk
Tax Department, Tax Planning, Tax Compliance, Tax Avoidance, Tax Risk
loss reserve error, corporate taxation, insurance companies, SSAP 101
corporate tax, pollution, public goods, reciprocity, tax morale
multinational companies, income shifting, firm boundaries, cross-border integration, strategic alliance
Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service