Kevin Markle

Michigan State University

East Lansing, MI

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 18,222

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Top 18,222

in Total Papers Downloads

4,159

SSRN CITATIONS
Rank 8,607

SSRN RANKINGS

Top 8,607

in Total Papers Citations

90

CROSSREF CITATIONS

59

Scholarly Papers (13)

1.

A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries

Number of pages: 40 Posted: 21 Feb 2011 Last Revised: 14 Jan 2015
Kevin Markle
Michigan State University
Downloads 798 (45,983)
Citation 52

Abstract:

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2.

The Effect of Financial Constraints on Tax-Motivated Income Shifting by U.S. Multinationals

Number of pages: 56 Posted: 07 Oct 2013 Last Revised: 13 Aug 2015
Scott Dyreng and Kevin Markle
Duke University - Accounting and Michigan State University
Downloads 666 (58,552)
Citation 31

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62
Number of pages: 62 Posted: 19 Sep 2017 Last Revised: 01 Nov 2019
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University
Downloads 571 (70,342)
Citation 7

Abstract:

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University

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tax evasion; automatic exchange of information; cross-border deposits; investment; offshore locations

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 10 Mar 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 412 (104,403)

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Corporate Taxation, Income Shifting, Tax Policy

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 17 Jan 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 124 (329,988)

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income shifting, tax havens, international tax

5.

Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes

Tax Law Review, Vol. 65, No. 3, 2012, UNC Kenan-Flagler Research Paper No. 2013-25
Number of pages: 18 Posted: 17 Oct 2012
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 437 (98,288)
Citation 3

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Tax, Tax Havens, International

6.

Implicit Corporate Taxes and Income Shifting

Number of pages: 74 Posted: 29 Jun 2017 Last Revised: 12 Mar 2018
Michigan State University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting
Downloads 381 (115,104)
Citation 8

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implicit taxes, income shifting

7.

The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals

Number of pages: 49 Posted: 14 Jan 2015
Duke University - Accounting, Utah State University - School of Accountancy, Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 183 (238,965)
Citation 17

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international, tax, multinational

8.

Negotiated Tax Havens

Tuck School of Business Working Paper No. 3280683
Number of pages: 52 Posted: 30 Nov 2018 Last Revised: 17 Feb 2021
Kevin Markle and Leslie A. Robinson
Michigan State University and Dartmouth College - Tuck School of Business
Downloads 169 (255,634)
Citation 1

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tax policy, state aid, tax competition, preferential tax regimes, tax subsidies

9.

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?

NBER Working Paper No. w15091
Number of pages: 48 Posted: 20 Jun 2009 Last Revised: 26 Sep 2022
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 149 (283,661)
Citation 1

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10.

Cross-Country Comparisons of Corporate Income Taxes

NBER Working Paper No. w16839
Number of pages: 48 Posted: 28 Feb 2011 Last Revised: 07 Jul 2022
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 133 (310,055)
Citation 9

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11.

Did FIN 48 Improve the Mapping between Tax Expense and Future Cash Taxes?

Number of pages: 50 Posted: 10 Jan 2022 Last Revised: 18 Oct 2022
Cristi A. Gleason, Kevin Markle and Jane Z. Song
University of Iowa - Department of Accounting, Michigan State University and University of Georgia - Terry College of Business
Downloads 94 (396,738)

Abstract:

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FIN 48, ASC 740, value relevance, accrual-cash mapping, tax expense, taxes paid

12.

The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates

NBER Working Paper No. w19621
Number of pages: 35 Posted: 09 Nov 2013 Last Revised: 13 Aug 2022
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 42 (588,767)
Citation 1

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13.

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper
Posted: 29 Jul 2020 Last Revised: 01 Jul 2022
Vienna University of Economics and Business, Michigan State University and Singapore Management University - School of Accountancy

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repatriation tax; agency conflicts; investment; internal capital