Tax collector or tax avoider? : an investigation of intergovernmental agency conflicts
Year of publication: |
March 2017
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Authors: | Tang, Ya ; Mo, Phyllis Lai Lan ; Chan, K. Hung |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 2, p. 247-270
|
Subject: | intergovernmental agency conflicts | agency theory | tax sharing reform | tax avoidance | tax collection | tax policy enforcement | Prinzipal-Agent-Theorie | Agency theory | Steuervermeidung | Tax avoidance | Steuerpolitik | Tax policy |
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