Construct · 1 fields · 1 citations

tax-motivated income shifting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

multinationals' movement of reported profits between countries in response to changes in relative tax rates.

In taxation, tax-motivated income shifting refers to multinationals' movement of reported profits between countries in response to changes in relative tax rates. This meaning comes from Klassen (1993) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how tax-motivated income shifting sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

movement2 fields · 3 citationsjingle · one word, two constructs response4 fields · 4 citationsjingle · one word, four constructs

References

Klassen, K., Lang, M., & Wolfson, M. (1993). Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes. Journal of Accounting Research, 31, 141. https://doi.org/10.2307/2491168

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct