Tax incidence and tax avoidance
Year of publication: |
2022
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Authors: | Dyreng, Scott D. ; Jacob, Martin ; Jiang, Xu ; Müller, Maximilian André |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 4, p. 2622-2656
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Subject: | labor supply elasticity | output mix | tax avoidance | tax burden | tax deductibility | tax incidence | Steuervermeidung | Tax avoidance | Steuerinzidenz | Tax incidence | Arbeitsangebot | Labour supply | Steuerwirkung | Tax effects | Steuerbelastung | Tax burden | Theorie | Theory | Elastizität | Elasticity |
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