{"id":"https://openalex.org/W2268580744","doi":"https://doi.org/10.17310/ntj.2000.1.01","title":"An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership","display_name":"An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership","publication_year":2000,"publication_date":"2000-03-01","ids":{"openalex":"https://openalex.org/W2268580744","doi":"https://doi.org/10.17310/ntj.2000.1.01","mag":"2268580744"},"language":"en","primary_location":{"id":"doi:10.17310/ntj.2000.1.01","doi":"https://doi.org/10.17310/ntj.2000.1.01","is_oa":false,"landing_page_url":"https://doi.org/10.17310/ntj.2000.1.01","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=222532","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027208355","display_name":"Michael Kinney","orcid":"https://orcid.org/0000-0001-9203-2947","observed_orcids":["https://orcid.org/0000-0001-9203-2947"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Michael Kinney","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038828548","display_name":"Janice E. Lawrence","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Janice Lawrence","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5645,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.9349525,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"53","issue":"1","first_page":"9","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9965999722480774,"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":0.9965999722480774,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0017000000225380063,"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":0.000699999975040555,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-ownership","display_name":"foreign ownership","score":0.7820000052452087},{"id":"https://openalex.org/keywords/corporate-tax-burden","display_name":"corporate tax burden","score":0.7820000052452087},{"id":"https://openalex.org/keywords/foreign-investment","display_name":"foreign investment","score":0.3449999988079071},{"id":"https://openalex.org/keywords/cross-border-mergers-and-acquisitions","display_name":"cross-border mergers and acquisitions","score":0.5659999847412109},{"id":"https://openalex.org/keywords/earnings-manipulation","display_name":"earnings manipulation","score":0.6759999990463257},{"id":"https://openalex.org/keywords/public-companies","display_name":"public companies","score":0.7889999747276306},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.39100000262260437},{"id":"https://openalex.org/keywords/foreign-investors","display_name":"foreign investors","score":0.3529999852180481}],"concepts":[{"id":"https://openalex.org/C2776746854","wikidata":"https://www.wikidata.org/wiki/Q11430545","display_name":"Foreign ownership","level":3,"score":0.6594257354736328},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6266200542449951},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5566860437393188},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5553402900695801},{"id":"https://openalex.org/C2993958944","wikidata":"https://www.wikidata.org/wiki/Q973587","display_name":"Internal revenue","level":3,"score":0.545741081237793},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4659138023853302},{"id":"https://openalex.org/C2994191172","wikidata":"https://www.wikidata.org/wiki/Q2396633","display_name":"Public ownership","level":2,"score":0.461032897233963},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4375094771385193},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.3603057265281677},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3310447931289673},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.31408339738845825},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.29078179597854614},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.09542450308799744},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0801154375076294}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.17310/ntj.2000.1.01","doi":"https://doi.org/10.17310/ntj.2000.1.01","is_oa":false,"landing_page_url":"https://doi.org/10.17310/ntj.2000.1.01","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"mag:3121655812","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=222532","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:ntj:journl:v:53:y:2000:i:1:p:9-22","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/53/1/ntj-v53n01p9-22-analysis-relative-tax-burden.html","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":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:53:y:2000:i:n._1:p:9-22","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/53/1/ntj-v53n01p9-22-analysis-relative-tax-burden.html","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":"","raw_type":"article"}],"best_oa_location":{"id":"mag:3121655812","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=222532","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W196812808","https://openalex.org/W1551622374","https://openalex.org/W1668640235","https://openalex.org/W2005977025","https://openalex.org/W2051852226"],"related_works":["https://openalex.org/W7099986771","https://openalex.org/W3125370414","https://openalex.org/W2052637527","https://openalex.org/W2080755529","https://openalex.org/W1483758304","https://openalex.org/W6925622806","https://openalex.org/W1531761999","https://openalex.org/W3042580795","https://openalex.org/W1593274413","https://openalex.org/W4409289847"],"abstract_inverted_index":{"We":[0,54],"compare":[1],"the":[2,73,76],"tax-paying":[3],"behavior":[4],"of":[5],"U.S.":[6,15,23,66,92],"firms":[7,12,24,34,56],"substantially":[8],"influenced":[9],"by":[10,26],"foreign-domiciled":[11],"with":[13,35,57],"other":[14,65],"firms.":[16],"Because":[17],"public":[18],"information":[19],"is":[20,80],"lacking":[21],"on":[22,31],"wholly-owned":[25],"foreign":[27,41,59,89],"investors,":[28],"we":[29],"concentrate":[30],"publicly":[32],"held":[33],"\"significant,\"":[36],"but":[37,68],"not":[38],"100":[39],"percent,":[40],"ownership.":[42],"Public":[43],"financial":[44],"statements":[45],"are":[46,95],"analyzed":[47],"rather":[48],"than":[49,64,100],"Internal":[50],"Revenue":[51],"Service":[52],"data.":[53],"find":[55,69],"significant":[58],"ownership":[60],"pay":[61],"less":[62,98],"tax":[63,78],"firms,":[67],"no":[70],"support":[71],"for":[72],"hypothesis":[74],"that":[75,88,94],"reduced":[77],"burden":[79],"attributable":[81],"to":[82],"income":[83],"manipulation.":[84],"Our":[85],"evidence":[86],"suggests":[87],"investors":[90],"select":[91],"targets":[93],"(or":[96],"become)":[97],"profitable":[99],"their":[101],"industry":[102],"counterparts.":[103]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
