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Corporate taxation
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Effective tax rates
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Steuervermeidung
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Tax avoidance
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Unternehmensbesteuerung
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Multinationales Unternehmen
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Journal of accounting & economics
IMF Working Papers
34
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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ZEW Discussion Papers
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CESifo Working Paper
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International Tax and Public Finance
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice
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Applied financial economics
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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas
;
Shevlin, Terry
;
Stenzel, Arthur
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
Saved in:
2
Are declining
effective
tax
rates
indicative of tax avoidance? : insight from effective tax rate reconciliations
Drake, Katharine D.
;
Hamilton, Russ
;
Lusch, Stephen J.
- In:
Journal of accounting & economics
70
(
2020
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012301659
Saved in:
3
The separation of ownership and control and corporate tax avoidance
Badertscher, Brad A.
;
Katz, Sharon P.
;
Rego, Sonja Olhoft
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 228-250
Persistent link: https://www.econbiz.de/10010239123
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