What is it about?
We find that banks operating in multiple states shift costs to states with higher tax rates in order to minimize their income in these high tax states.
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Why is it important?
It documents a method used by multi-state banks to avoid taxes.
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This page is a summary of: Strategic Cost Shifting and State Tax Minimization, Journal of Management Accounting Research, March 2018, American Accounting Association,
DOI: 10.2308/jmar-51699.
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