The effect of income-shifting aggressiveness on corporate investment
Year of publication: |
2022
|
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Authors: | De Simone, Lisa ; Klassen, Kenneth J. ; Seidman, Jeri |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 74.2022, 1, p. 1-20
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Subject: | Investment | Tax aggressiveness | Income shifting | Investition | Steuervermeidung | Tax avoidance | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Investitionsentscheidung | Investment decision |
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