Mark A. Wolfson scite author profile

We investigate geographic income shifting by 191 U.S. multinational corporations in response to worldwide changes in tax rates during 1984-90. Between 1984 and 1986, the United Kingdom reduced corporate tax rates from a maximum of 45% to 35%, and in 1985 France rednced rates from 50% to 45%. Following these reductions in European rates, the United States reduced top corporate tax rates from 46% to 34%

show abstract

Anticipated information releases reflected in call option prices

Patell

Wolfson

1979

Journal of Accounting and Economics

301

104

View full text Add to dashboard Cite

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Mark A. Wolfson

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

The intraday speed of adjustment of stock prices to earnings and dividend announcements

Financial Reporting, Supplemental Disclosures, and Bank Share Prices

Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes

Anticipated information releases reflected in call option prices

Contact Info

Product

Resources

About