The role of regional tax autonomy, firm size, and business groups in tax avoidance : evidence from Spain
Aitor Garmendia-Lazcano and Laura Baselga-Pascual
| Year of publication: |
2025
|
|---|---|
| Authors: | Garmendia-Lazcano, Aitor ; Baselga-Pascual, Laura |
| Subject: | Firm size | business group | effective tax rate | tax autonomy | Spain | tax avoidance | Spanien | Steuervermeidung | Tax avoidance | Betriebsgröße | Konzern | Corporate group | Unternehmensbesteuerung | Corporate taxation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/02102412.2024.2377448 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015332548