The potential of tax surprises to affect measures of tax avoidance and researchers' inferences
Year of publication: |
2019
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Authors: | Austin, Chelsea Rae |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 41.2019, 1, p. 1-30
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Subject: | employee stock options | tax surprise | tax avoidance | Steuervermeidung | Tax avoidance | Aktienoption | Stock option |
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