Reciprocity in corporate tax compliance : evidence from ozone pollution
| Year of publication: |
2023
|
|---|---|
| Authors: | Chow, Travis ; Fan, Zhongwen ; Li, Huang ; Li, Oliver Zhen ; Li, Siman |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 61.2023, 5, p. 1425-1477
|
| Subject: | corporate tax | pollution | public goods | reciprocity | tax morale | Steuermoral | Tax compliance | Öffentliche Güter | Public goods | Theorie | Theory | Körperschaftsteuer | Corporate income tax | Umweltbelastung | Pollution | Ozonbelastung | Ozone pollution | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Luftverschmutzung | Air pollution |
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