Tax avoidance in response to a decline in the funding status of defined benefit pension plans
Neeru Chaudhry, Hue Hwa Au Yong, Chris Veld
| Year of publication: |
May 2017
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|---|---|
| Authors: | Chaudhry, Neeru ; Au Yong, Hue Hwa ; Veld, Chris H. |
| Published in: |
Journal of international financial markets, institutions & money. - Amsterdam : Elsevier, ISSN 1042-4431, ZDB-ID 1117317-8. - Vol. 48.2017, p. 99-116
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| Subject: | Tax avoidance | Tax planning | Defined benefit pension plan | Pension deficit | Underfunded pension plan | Steuervermeidung | Betriebliche Altersversorgung | Occupational pension plan | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Steuerplanung |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intfin.2016.12.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011892332