Identifying different types of tax avoidance : Implications for empirical research
David A. Guenther, Linda K. Krull, Brian M. Williams
| Year of publication: |
2021
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| Authors: | Guenther, David A. ; Krull, Linda K. ; Williams, Brian M. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 43.2021, 1, p. 27-50
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| Subject: | effective tax rates | tax avoidance | earnings management | Steuervermeidung | Tax avoidance | Bilanzpolitik | Accounting policy | Steuertarif | Tax rate |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jata-17-044 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012629981