Entity structure and taxes : an analysis of embedded pass-through entities
Year of publication: |
2021
|
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Authors: | Agarwal, Ashish ; Chen, Shannon ; Mills, Lillian F. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 1-27
|
Subject: | tax avoidance | tax uncertainty | tax noncompliance | entity structure | Steuervermeidung | Tax avoidance | Theorie | Theory | Steuereinnahmen | Tax revenue | Unternehmensbesteuerung | Corporate taxation | Steuerplanung | Tax planning |
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