Corporate tax reforms and tax-motivated profit shifting : evidence from the EU
Anna Alexander, Antonio De Vito and Martin Jacob
| Year of publication: |
2020
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|---|---|
| Authors: | Alexander, Anna ; De Vito, Antonio ; Jacob, Martin |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 50.2020, 4, p. 309-341
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| Subject: | tax policy | profit shifting | tax avoidance | tax enforcement | multinational firms | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation | Steuerpolitik | Tax policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2020.1712649 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012226406