Legal environment and corporate tax avoidance : evidence from state tax codes
Year of publication: |
2020
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Authors: | Ma, Mark ; Thomas, Wayne B. |
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. 42.2020, 2, p. 57-83
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Subject: | agency costs | legal environment | legal penalties | tax avoidance | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Corporate Governance | Corporate governance | Ländersteuer | State tax | Rechtsordnung | Legal system |
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