Are declining effective tax rates indicative of tax avoidance? : insight from effective tax rate reconciliations
Year of publication: |
2020
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Authors: | Drake, Katharine D. ; Hamilton, Russ ; Lusch, Stephen J. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 70.2020, 1, p. 1-24
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Subject: | Domestic and multinational firms | Effective tax rates | Tax avoidance | Time trends | Steuervermeidung | Multinationales Unternehmen | Transnational corporation | Steuerbelastung | Tax burden | Steuertarif | Tax rate | Unternehmensbesteuerung | Corporate taxation |
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