Strategic reactions in corporate tax planning
Christopher S. Armstrong, Stephen Glaeser, John D. Kepler
| Year of publication: |
2019
|
|---|---|
| Authors: | Armstrong, Christopher ; Glaeser, Stephen ; Kepler, John D. |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 68.2019, 1, p. 1-26
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| Subject: | Corporate income tax | Difference-in-differences | Industry competition | Partially-overlapping groups | Reflection problem | Strategic interaction | Tax havens | Tax planning | Körperschaftsteuer | Steuerplanung | Unternehmensbesteuerung | Corporate taxation | Steueroase | Tax haven | Steuerwettbewerb | Tax competition | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2019.03.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012139622