Search Results - "Markle, Kevin S."

The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals by Dyreng, Scott D., Lindsey, Bradley P., Markle, Kevin S., Shackelford, Douglas A.

“…We examine the global equity supply chains of U.S. multinationals to explore how tax and nontax country characteristics affect whether firms use foreign…”
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Did FIN 48 improve the mapping between tax expense and future cash taxes? by Gleason, Cristi A., Markle, Kevin S., Song, Jane Z.

“…The Financial Accounting Standards Board introduced FIN 48 (ASC 740-10) to increase relevance and comparability in the reporting of uncertain tax positions…”
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CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES by Markle, Kevin S., Shackelford, Douglas A.

“…We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988-2009 in an attempt to isolate the impact…”
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The Effect of Financial Constraints on Income Shifting by U.S. Multinationals by Dyreng, Scott D., Markle, Kevin S.

“…When a U.S. multinational corporation shifts income from the U.S. to foreign jurisdictions, it incurs costs and reaps benefits. The benefits may be reduced if…”
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The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates by Markle, Kevin S., Shackelford, Douglas A.

“…We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in…”
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Shift happens: A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries by Markle, Kevin S

“…This paper tests for differences in the tax-motivated income shifting behaviors of multinationals subject to different systems of taxing foreign earnings. I…”
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Shift happens: A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries by Markle, Kevin S

“…This paper tests for differences in the tax-motivated income shifting behaviors of multinationals subject to different systems of taxing foreign earnings. I…”
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Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes by Markle, Kevin S, Shackelford, Douglas A

“…This Article investigates how multinationals use leverage, intangibles, and tax havens to lower their worldwide corporate income taxes. Specifically, we test…”
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