Arthur Stenzel

University of St. Gallen

Tigerbergstrasse 9

Saint Gallen, St. Gallen CH-9000

Switzerland

SCHOLARLY PAPERS

2

DOWNLOADS

651

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Corporate Tax-Rate and Tax-Base Avoidance Trends of U.S. Domestic and U.S. Multinational Firms

Number of pages: 73 Posted: 17 May 2019
Terry J. Shevlin, Niklas Lampenius and Arthur Stenzel
University of California-Irvine, University of Hohenheim - Faculty of Business, Economics and Social Sciences and University of St. Gallen
Downloads 391 (86,660)
Citation 2

Abstract:

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Tax Avoidance, Average Statutory Tax Rates, Effective Tax Rates

2.

FASB Interpretation Number 48 (FIN 48) Disclosures and Corporate Innovation

Number of pages: 54 Posted: 17 May 2018 Last Revised: 03 Nov 2020
North Carolina State University - Department of Accounting, University of Hohenheim - Faculty of Business, Economics and Social Sciences, JSOM, University of Texas at Dallas, University of St. Gallen and Federal University of Espirito Santo (UFES)
Downloads 260 (135,585)

Abstract:

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Uncertain tax positions, FIN 48, Radical Innovation, Incremental Innovation, Patents, Backward Citations