Kevin Markle

Michigan State University

East Lansing, MI

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 20,046

SSRN RANKINGS

Top 20,046

in Total Papers Downloads

3,334

SSRN CITATIONS
Rank 8,667

SSRN RANKINGS

Top 8,667

in Total Papers Citations

90

CROSSREF CITATIONS

59

Scholarly Papers (14)

1.

A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries

Number of pages: 40 Posted: 21 Feb 2011 Last Revised: 14 Jan 2015
Kevin Markle
Michigan State University
Downloads 771 (42,335)
Citation 52

Abstract:

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2.

The Effect of Financial Constraints on Tax-Motivated Income Shifting by U.S. Multinationals

Number of pages: 56 Posted: 07 Oct 2013 Last Revised: 13 Aug 2015
Scott Dyreng and Kevin Markle
Duke University - Accounting and Michigan State University
Downloads 630 (55,358)
Citation 31

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62
Number of pages: 62 Posted: 19 Sep 2017 Last Revised: 01 Nov 2019
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University
Downloads 515 (70,578)
Citation 7

Abstract:

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University

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tax evasion; automatic exchange of information; cross-border deposits; investment; offshore locations

4.

Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes

Tax Law Review, Vol. 65, No. 3, 2012, UNC Kenan-Flagler Research Paper No. 2013-25
Number of pages: 18 Posted: 17 Oct 2012
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 421 (90,720)
Citation 3

Abstract:

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Tax, Tax Havens, International

5.

Implicit Corporate Taxes and Income Shifting

Number of pages: 74 Posted: 29 Jun 2017 Last Revised: 12 Mar 2018
Michigan State University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting
Downloads 345 (113,765)
Citation 8

Abstract:

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implicit taxes, income shifting

6.

The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals

Number of pages: 49 Posted: 14 Jan 2015
Duke University - Accounting, Utah State University - School of Accountancy, Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 173 (223,714)
Citation 17

Abstract:

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international, tax, multinational

7.

Negotiated Tax Havens

Tuck School of Business Working Paper No. 3280683
Number of pages: 52 Posted: 30 Nov 2018 Last Revised: 17 Feb 2021
Kevin Markle and Leslie A. Robinson
Michigan State University and Dartmouth College - Tuck School of Business
Downloads 142 (263,560)
Citation 1

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tax policy, state aid, tax competition, preferential tax regimes, tax subsidies

8.

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?

NBER Working Paper No. w15091
Number of pages: 48 Posted: 20 Jun 2009 Last Revised: 28 Mar 2021
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 141 (264,961)
Citation 1

Abstract:

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9.

Cross-Country Comparisons of Corporate Income Taxes

NBER Working Paper No. w16839
Number of pages: 48 Posted: 28 Feb 2011 Last Revised: 05 Jan 2022
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 124 (292,222)
Citation 9

Abstract:

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10.

The Impact of Headquarter and Subsidiary Locations on Multinationals&Apos; Effective Tax Rates

NBER Working Paper No. w19621
Number of pages: 35 Posted: 09 Nov 2013 Last Revised: 13 Aug 2021
Kevin Markle and Douglas A. Shackelford
Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 38 (548,239)
Citation 1

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11.

Did FIN 48 Improve the Mapping between Tax Expense and Future Cash Taxes?

Number of pages: 51 Posted: 10 Jan 2022
Cristi A. Gleason, Kevin Markle and Jane Z. Song
University of Iowa - Department of Accounting, Michigan State University and University of Georgia - Terry College of Business
Downloads 28 (604,110)

Abstract:

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FIN 48, relevance, accrual-cash mapping, tax expense, taxes paid

12.

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 17 Jan 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 5 (791,289)

Abstract:

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income shifting, tax havens, international tax

13.

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 1

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Corporate Taxation, Income Shifting, Tax Policy

14.

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

The Accounting Review, Forthcoming
Posted: 29 Jul 2020
Vienna University of Economics and Business, Michigan State University and University of Wisconsin-Madison

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repatriation tax; agency conflicts; investment; internal capital