자료유형 | 학위논문 |
---|---|
서명/저자사항 | Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero. |
개인저자 | Lehmer, Tiana Elyse. |
단체저자명 | University of California, Irvine. Management. |
발행사항 | [S.l.]: University of California, Irvine., 2018. |
발행사항 | Ann Arbor: ProQuest Dissertations & Theses, 2018. |
형태사항 | 69 p. |
기본자료 저록 | Dissertation Abstracts International 80-01A(E). Dissertation Abstract International |
ISBN | 9780438294981 |
학위논문주기 | Thesis (Ph.D.)--University of California, Irvine, 2018. |
일반주기 |
Source: Dissertation Abstracts International, Volume: 80-01(E), Section: A.
Adviser: Terrence Shevlin. |
요약 | I investigate whether US multinational corporations shift income overseas to the point of recording domestic US pretax earnings around zero. I find that firms that face tax incentives to shift and firms that are more aggressive income shifters a |
일반주제명 | Accounting. |
언어 | 영어 |
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: 이 자료의 원문은 한국교육학술정보원에서 제공합니다. |