Implicit taxes of U.S. domestic and multinational firms during the past quarter century
Year of publication: |
2021
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Authors: | Chyz, James A. ; Luna, LeAnn ; Smith, Hannah E. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 43.2021, 2, p. 37-61
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Subject: | corporate taxation | corporate tax rates | implicit taxes | corporate tax preferences | cost advantage | multinational | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | USA | United States | Körperschaftsteuer | Corporate income tax | Steuertarif | Tax rate |
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