The effect of tax avoidance crackdown on corporate innovation
Year of publication: |
2021
|
---|---|
Authors: | Li, Qin ; Ma, Mark ; Shevlin, Terry |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 71.2021, 2/3, p. 1-26
|
Subject: | Addback statutes | Innovation | Tax avoidance crackdown | Tax-motivated income shifting | Steuervermeidung | Tax avoidance |
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