Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Michael Overesch, Sabine Strueder, and Georg Wamser
| Year of publication: |
2020
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|---|---|
| Authors: | Overesch, Michael ; Strüder, Sabine ; Wamser, Georg |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 73.2020, 2, p. 361-400
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| Subject: | effective tax rate | corporate taxation | tax avoidance | tax reform | CFC rule | pair matching | difference-in-differences analysis | Steuervermeidung | Tax avoidance | USA | United States | Unternehmensbesteuerung | Corporate taxation | Steuerreform | Tax reform | EU-Staaten | EU countries | Steuertarif | Tax rate |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2020.2.03 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012517984