{"id":"https://openalex.org/W2017668796","doi":"https://doi.org/10.1016/j.intaccaudtax.2011.06.004","title":"Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms","display_name":"Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2017668796","doi":"https://doi.org/10.1016/j.intaccaudtax.2011.06.004","mag":"2017668796"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2011.06.004","doi":"https://doi.org/10.1016/j.intaccaudtax.2011.06.004","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2011.06.004","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091595165","display_name":"Kimberly A. Clausing","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55486353","display_name":"Reed College","ror":"https://ror.org/00a6ram87","country_code":"US","type":"education","lineage":["https://openalex.org/I55486353"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Kimberly A. Clausing","raw_affiliation_strings":["Thormund Miller and Walter Mintz Professor of Economics, Reed College, 3203 SE Woodstock Blvd., Portland, OR, 97202-8199, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Thormund Miller and Walter Mintz Professor of Economics, Reed College, 3203 SE Woodstock Blvd., Portland, OR, 97202-8199, USA","institution_ids":["https://openalex.org/I55486353"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028968081","display_name":"Yaron Lahav","orcid":"https://orcid.org/0000-0003-4047-5134","observed_orcids":["https://orcid.org/0000-0003-4047-5134"]},"institutions":[{"id":"https://openalex.org/I124227911","display_name":"Ben-Gurion University of the Negev","ror":"https://ror.org/05tkyf982","country_code":"IL","type":"education","lineage":["https://openalex.org/I124227911"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Yaron Lahav","raw_affiliation_strings":["Department of Business Administration, Guilford Glazer Faculty of Business and Management, Ben-Gurion University of the Negev, P.O. Box 653, Beer Sheva 84105, Israel"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business Administration, Guilford Glazer Faculty of Business and Management, Ben-Gurion University of the Negev, P.O. Box 653, Beer Sheva 84105, Israel","institution_ids":["https://openalex.org/I124227911"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5091595165"],"corresponding_institution_ids":["https://openalex.org/I55486353"],"apc_list":{"value":3490,"currency":"USD","value_usd":3490},"apc_paid":null,"fwci":1.1308,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.89125411,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"20","issue":"2","first_page":"97","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/formulary-apportionment","display_name":"formulary apportionment","score":0.9259999990463257},{"id":"https://openalex.org/keywords/corporate-tax-payments","display_name":"corporate tax payments","score":0.8069999814033508},{"id":"https://openalex.org/keywords/sales-share","display_name":"sales share","score":0.9929999709129333}],"concepts":[{"id":"https://openalex.org/C100406419","wikidata":"https://www.wikidata.org/wiki/Q3543802","display_name":"Formulary","level":2,"score":0.7841970920562744},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.7369847893714905},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.6993388533592224},{"id":"https://openalex.org/C2778337684","wikidata":"https://www.wikidata.org/wiki/Q3173700","display_name":"Apportionment","level":2,"score":0.6848657727241516},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5846644639968872},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.5574705600738525},{"id":"https://openalex.org/C2778873167","wikidata":"https://www.wikidata.org/wiki/Q59434791","display_name":"Payroll","level":2,"score":0.5200871229171753},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4216155409812927},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.41929614543914795},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4008336663246155},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3564525842666626},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3481394052505493},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32999998331069946},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2827795743942261},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.1921001374721527},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.15332460403442383},{"id":"https://openalex.org/C98274493","wikidata":"https://www.wikidata.org/wiki/Q128406","display_name":"Pharmacology","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2011.06.004","doi":"https://doi.org/10.1016/j.intaccaudtax.2011.06.004","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2011.06.004","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:jiaata:v:20:y:2011:i:2:p:97-105","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1061951811000188","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.46000000834465027,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W32623770","https://openalex.org/W112811567","https://openalex.org/W583611321","https://openalex.org/W632716696","https://openalex.org/W1484448220","https://openalex.org/W1585538849","https://openalex.org/W1605043623","https://openalex.org/W1986929590","https://openalex.org/W2005875107","https://openalex.org/W2041794512","https://openalex.org/W2127262595","https://openalex.org/W2132161501","https://openalex.org/W2135104240","https://openalex.org/W2139242961","https://openalex.org/W2165547980","https://openalex.org/W2261412506","https://openalex.org/W2357968896","https://openalex.org/W2973696211","https://openalex.org/W3121827328","https://openalex.org/W3121864359","https://openalex.org/W3123212663","https://openalex.org/W4225424931","https://openalex.org/W4231031118","https://openalex.org/W4246572388","https://openalex.org/W6628961012"],"related_works":["https://openalex.org/W4232397587","https://openalex.org/W1839901614","https://openalex.org/W2155311593","https://openalex.org/W2113237604","https://openalex.org/W2127262595","https://openalex.org/W4225424931","https://openalex.org/W4399915007","https://openalex.org/W7097397841","https://openalex.org/W7009900180","https://openalex.org/W1580293966"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":6},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
