The tax elasticity of financial statement income : implications for current reform proposals
Year of publication: |
2020
|
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Authors: | Dharmapala, Dhammika |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 73.2020, 4, p. 1047-1064
|
Subject: | international taxation | multinational firms | financial statement income | book-tax conformity | Multinationales Unternehmen | Transnational corporation | Jahresabschluss | Financial statement | Steuerreform | Tax reform |
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