Using accounting information to predict aggressive tax location decisions by European groups
Matteo Borrotti, Michele Rabasco, Alessandro Santoro
| Year of publication: |
2023
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|---|---|
| Authors: | Borrotti, Matteo ; Rabasco, Michele ; Santoro, Alessandro |
| Published in: |
Economic systems. - Amsterdam [u.a.] : Elsevier, ISSN 0939-3625, ZDB-ID 1072886-7. - Vol. 47.2023, 3, p. 1-17
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| Subject: | Aggressive tax planning | Machine learning | Tax havens | Tax compliance by multinationals | Multinationales Unternehmen | Transnational corporation | Steuermoral | Tax compliance | Steueroase | Tax haven | Steuerplanung | Tax planning | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Betriebliche Standortwahl | Firm location choice |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ecosys.2023.101090 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014391880