Tax and nontax incentives in income shifting : evidence from shadow insurers
Bradford F. Hepfer, Jaron H. Wilde, Ryan J. Wilson
| Year of publication: |
2020
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|---|---|
| Authors: | Hepfer, Bradford F. ; Wilde, Jaron H. ; Wilson, Ryan J. |
| 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. 95.2020, 4, p. 219-262
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| Subject: | income shifting | tax avoidance | shadow insurance | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52657 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012297248