The impact of the COVID-19 pandemic on corporate tax avoidance : evidence from S&P 500 firms
Sameh Kobbi-Fakhfakh and Fatma Bougacha
| Year of publication: |
2023
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|---|---|
| Authors: | Kobbi-Fakhfakh, Sameh ; Bougacha, Fatma |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 21.2023, 4, p. 847-866
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| Subject: | Book-tax differences | COVID-19 | Crisis | Effective tax rate | Pandemic | Tax avoidance | Coronavirus | Steuervermeidung | Wirkungsanalyse | Impact assessment | Unternehmensbesteuerung | Corporate taxation | Epidemie | Epidemic | EU-Staaten | EU countries |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-06-2022-0216 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014381026