How do labor adjustment costs affect corporate tax planning? : evidence from labor skills
Year of publication: |
2022
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Authors: | Nguyen, Justin Hung |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 83.2022, p. 1-15
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Subject: | Tax avoidance | Cash holding | Labor adjustment cost | Labor skill | Anpassungskosten | Adjustment costs | Qualifikation | Occupational qualification | Steuervermeidung | Arbeitsmobilität | Labour mobility | Arbeitskosten | Labour costs | Unternehmensbesteuerung | Corporate taxation |
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