{"id":"https://openalex.org/W4382654063","doi":"https://doi.org/10.2308/tar-2020-0190","title":"Cost Structure and Tax-Motivated Income Shifting","display_name":"Cost Structure and Tax-Motivated Income Shifting","publication_year":2023,"publication_date":"2023-06-30","ids":{"openalex":"https://openalex.org/W4382654063","doi":"https://doi.org/10.2308/tar-2020-0190"},"language":"en","primary_location":{"id":"doi:10.2308/tar-2020-0190","doi":"https://doi.org/10.2308/tar-2020-0190","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-2020-0190","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","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/A5015602405","display_name":"Sean T. McGuire","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sean T. McGuire","raw_affiliation_strings":["Texas A&M University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas A&M University","institution_ids":["https://openalex.org/I91045830"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072124350","display_name":"Scott G. Rane","orcid":"https://orcid.org/0000-0002-5154-9330","observed_orcids":["https://orcid.org/0000-0002-5154-9330"]},"institutions":[{"id":"https://openalex.org/I33213144","display_name":"University of Florida","ror":"https://ror.org/02y3ad647","country_code":"US","type":"education","lineage":["https://openalex.org/I33213144"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Scott G. Rane","raw_affiliation_strings":["University of Florida"],"raw_orcid":"https://orcid.org/0000-0002-5154-9330","affiliations":[{"raw_affiliation_string":"University of Florida","institution_ids":["https://openalex.org/I33213144"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075917504","display_name":"Connie D. Weaver","orcid":"https://orcid.org/0000-0001-7819-4878","observed_orcids":["https://orcid.org/0000-0001-7819-4878"]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Connie D. Weaver","raw_affiliation_strings":["Texas A&M University"],"raw_orcid":"https://orcid.org/0000-0001-7819-4878","affiliations":[{"raw_affiliation_string":"Texas A&M University","institution_ids":["https://openalex.org/I91045830"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.1547,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.97211305,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"98","issue":"7","first_page":"435","last_page":"456"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0007999999797903001,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"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/cost-structure","display_name":"cost structure","score":0.875},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.9779999852180481},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.796999990940094},{"id":"https://openalex.org/keywords/operational-flexibility","display_name":"operational flexibility","score":0.8550000190734863},{"id":"https://openalex.org/keywords/accounting-flexibility","display_name":"accounting flexibility","score":0.9679999947547913},{"id":"https://openalex.org/keywords/business-models","display_name":"business models","score":0.718999981880188},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.5239999890327454},{"id":"https://openalex.org/keywords/operating-costs","display_name":"operating costs","score":0.3709999918937683},{"id":"https://openalex.org/keywords/business-environment-uncertainty","display_name":"business environment uncertainty","score":0.5669999718666077}],"concepts":[{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.8029137849807739},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.7549628019332886},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.5393732190132141},{"id":"https://openalex.org/C2993663582","wikidata":"https://www.wikidata.org/wiki/Q5174773","display_name":"Cost structure","level":2,"score":0.5110777616500854},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.500633716583252},{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.4941611588001251},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4718957841396332},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4585312604904175},{"id":"https://openalex.org/C42866809","wikidata":"https://www.wikidata.org/wiki/Q466764","display_name":"Fixed cost","level":2,"score":0.43875983357429504},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42732974886894226},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.36154502630233765},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.28076809644699097},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10691392421722412},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/tar-2020-0190","doi":"https://doi.org/10.2308/tar-2020-0190","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-2020-0190","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.6700000166893005}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":50,"referenced_works":["https://openalex.org/W59168935","https://openalex.org/W106200993","https://openalex.org/W232503089","https://openalex.org/W1532610083","https://openalex.org/W1551622374","https://openalex.org/W1571181781","https://openalex.org/W1926440979","https://openalex.org/W1972902889","https://openalex.org/W1998395049","https://openalex.org/W2027195879","https://openalex.org/W2044854242","https://openalex.org/W2067475882","https://openalex.org/W2072578133","https://openalex.org/W2085933148","https://openalex.org/W2117801500","https://openalex.org/W2149269350","https://openalex.org/W2248496499","https://openalex.org/W2278061850","https://openalex.org/W2321883884","https://openalex.org/W2335630046","https://openalex.org/W2730776378","https://openalex.org/W2756068587","https://openalex.org/W2766063222","https://openalex.org/W2784845614","https://openalex.org/W2980834608","https://openalex.org/W2993033910","https://openalex.org/W3036509004","https://openalex.org/W3047603333","https://openalex.org/W3121189193","https://openalex.org/W3121548714","https://openalex.org/W3121914878","https://openalex.org/W3122349345","https://openalex.org/W3122428554","https://openalex.org/W3122694085","https://openalex.org/W3122812581","https://openalex.org/W3123017429","https://openalex.org/W3123123374","https://openalex.org/W3123259130","https://openalex.org/W3123722811","https://openalex.org/W3124098392","https://openalex.org/W3124466116","https://openalex.org/W3125221349","https://openalex.org/W3125375589","https://openalex.org/W3125692857","https://openalex.org/W3125869391","https://openalex.org/W3126118385","https://openalex.org/W3136296663","https://openalex.org/W3153477340","https://openalex.org/W4233725707","https://openalex.org/W4250903965"],"related_works":["https://openalex.org/W7162683515","https://openalex.org/W57086249","https://openalex.org/W7171745914","https://openalex.org/W2479913691","https://openalex.org/W3124048451","https://openalex.org/W3123859477","https://openalex.org/W3123042280","https://openalex.org/W7096482460","https://openalex.org/W7097561845","https://openalex.org/W414952261"],"abstract_inverted_index":{"ABSTRACT":[0],"We":[1,10,118],"examine":[2],"whether":[3],"cost":[4,23,40,50,102,125],"structure":[5,24,51],"influences":[6],"tax-motivated":[7,30,143],"income":[8,31,144],"shifting.":[9,145],"predict":[11],"and":[12,87,108,138],"find":[13,66],"that":[14,67,97,122],"U.S.":[15],"multinational":[16],"corporations":[17],"(MNCs)":[18],"with":[19,36,46,99],"a":[20,37,47,90,123,127,131,136],"less":[21,48,83,100],"rigid":[22,39,49,101],"engage":[25],"in":[26,78,89,151],"greater":[27,53,76],"levels":[28],"of":[29,61,115,130,142],"shifting":[32],"relative":[33],"to":[34,55,58,112],"MNCs":[35,57],"more":[38,71,91],"structure.":[41],"This":[42],"result":[43],"is":[44,70,135],"consistent":[45],"providing":[52],"flexibility":[54,110],"enable":[56],"take":[59,113],"advantage":[60,114],"income-shifting":[62,116],"opportunities.":[63,117],"Further,":[64],"we":[65],"this":[68,152],"relation":[69],"pronounced":[72],"when":[73],"firms":[74,98],"face":[75],"costs":[77],"adjusting":[79],"their":[80],"operations,":[81],"have":[82],"transfer":[84],"pricing":[85],"flexibility,":[86],"operate":[88],"uncertain":[92],"environment.":[93],"These":[94],"results":[95],"suggest":[96],"structures":[103],"possess":[104],"the":[105],"strategic":[106],"operating":[107],"accounting":[109],"necessary":[111],"provide":[119],"evidence":[120],"suggesting":[121],"firm\u2019s":[124,132],"structure,":[126],"fundamental":[128],"attribute":[129],"business":[133],"model,":[134],"distinct":[137],"incrementally":[139],"important":[140],"determinant":[141],"Data":[146],"Availability:":[147],"All":[148],"data":[149],"used":[150],"study":[153],"are":[154],"publicly":[155],"available.":[156],"JEL":[157],"Classifications:":[158],"G32;":[159],"H26;":[160],"M41.":[161]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-24T09:50:30.924529","created_date":"2023-07-01T00:00:00"}