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Articles (972)

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1-10 of 972 results for income shifting

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Select article: Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms

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Research article

First published 2025-10

Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms

Bradley Blaylock, Elaine Doyle, Anastasios Elemes

Journal of Accounting,Auditing & Finance

Select article: Income Classification Shifting and Mispricing of Core Earnings

Retricted access

Research article

First published 2015

Income Classification Shifting and Mispricing of Core Earnings

Elio Alfonso, C. S. Agnes Cheng, Shanshan Pan

Journal of Accounting,Auditing & Finance

Select article: When Big Is Slow: Tax-Motivated Income Shifting and Dividend Payouts of Korean Chaebols After the Transition to a Territorial Tax System

Open access

Research article

First published 2025-10

When Big Is Slow: Tax-Motivated Income Shifting and Dividend Payouts of Korean Chaebols After the Transition to a Territorial Tax System

Ji Seon Yoo

Sage Open

Select article: Shifts in Public-Private Provision of Retirement Income

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Research article

First published 2008-09

Shifts in Public-Private Provision of Retirement Income

Brian Gran

Research on Aging

Select article: Industrial Shift,Skill Mismatch and Income Inequality: A Decomposition Analysis of Changing Distributions in the Oslo Region

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Research article

First published 2005-08

Industrial Shift,Skill Mismatch and Income Inequality: A Decomposition Analysis of Changing Distributions in the Oslo Region

Terje Wessel

Urban Studies

Select article: Further Evidence on the Shifting of Corporate Income Tax in Privately Owned Electric Utilities,1948–1984

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Research article

First published 1988-10

Further Evidence on the Shifting of Corporate Income Tax in Privately Owned Electric Utilities,1948–1984

Bharat R. Kolluri

Public Finance Review

Select article: Predicting the stage shift as a result of breast cancer screening in low- and middle-income countries: a proof of concept

Free access

Research article

First published 2015-3

Predicting the stage shift as a result of breast cancer screening in low- and middle-income countries: a proof of concept

Sten G. Zelle, Rob Baltussen, Johannes D.M. Otten [...]

Journal of Medical Screening

Select article: The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals

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Research article

First published 2010-5

The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals

Hernan Acuna, Randall G. Holcombe

Public Finance Review

Select article: Shifting and Incidence of Corporation Income Tax: A Review

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Research article

First published 1972-12

Shifting and Incidence of Corporation Income Tax: A Review

T. Mathew

The Indian Economic Journal

Select article: Re-envisioning global agricultural trade: time for a paradigm shift to ensure food security and population health in low-income countries

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Research article

First published 2015-3

Re-envisioning global agricultural trade: time for a paradigm shift to ensure food security and population health in low-income countries

Catherine M. Pirkle, Hélène Poliquin, Drissa Sia [...]

Global Health Promotion

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