Tax collector or tax avoider? : an investigation of intergovernmental agency conflicts
Tanya Tang, Phyllis Lai Lan Mo, K. Hung Chan
| 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. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 2, p. 247-270
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| 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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51526 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011674091