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~subject:"Tax avoidance"
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Tax avoidance
Risiko
27
Risk
27
tax uncertainty
25
Steuervermeidung
20
Theorie
20
Theory
20
Tax uncertainty
17
Tax Uncertainty
12
tax avoidance
10
Steuerplanung
9
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9
Tax planning
9
Tax policy
9
Advance Tax Rulings
8
Fee Design
8
Investment Effects
8
Tax Risk
8
Corporate taxation
6
Unternehmensbesteuerung
6
FIN 48
5
Multinationales Unternehmen
5
Transnational corporation
5
CCCTB
4
Investitionsentscheidung
4
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4
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4
Steuerrecht
4
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4
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4
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4
Tax law
4
Tax risk
4
factor weights
4
formulary apportionment
4
Capital income tax
3
Corporate income tax
3
Decision under uncertainty
3
Entscheidung unter Unsicherheit
3
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Maydew, Edward L.
3
Diller, Markus
2
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2
Jacob, Martin
2
Kortebusch, Pia
2
Schneider, Georg
2
Sureth, Caren
2
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1
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1
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1
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1
Chow, Travis K.
1
Donelson, Dain C.
1
Drake, Katharine D.
1
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1
Glenn, Jennifer L.
1
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1
Hardeck, Inga
1
Harden, J. William
1
Hashimzade, Nigar
1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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The accounting review : a publication of the American Accounting Association
4
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
3
Accounting and business research
2
Review of accounting studies
2
Applied economics
1
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1
European accounting review
1
International journal of economics and business research : IJEBR
1
Journal of accounting & economics
1
Journal of business ethics : JBE
1
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1
The international journal of accounting : TIJA
1
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1
Tax
uncertainty
and welfare-improving tax disputes
Hashimzade, Nigar
-
2023
litigation costs. Thus,
tax
uncertainty
and tax disputes can be socially desirable. …
Persistent link: https://www.econbiz.de/10014252459
Saved in:
2
How to account for tax planning and
tax
uncertainty
in valuation : separate vs. composite view
Knaisch, Jonas
-
2022
I investigate how investors value tax planning and
tax
uncertainty
for the case of publicly listed German firms. I … compare two recent approaches how to account for
tax
uncertainty
: the separate view by Drake et al. (2019) and the composite …
Persistent link: https://www.econbiz.de/10013393553
Saved in:
3
Do generalist CEOs engage in more tax avoidance than specialist CEOs?
Kabir, Muhammad
;
Rashid, Harun
- In:
Accounting and business research
54
(
2024
)
5
,
pp. 525-551
Persistent link: https://www.econbiz.de/10014576897
Saved in:
4
Profit shifting during foreign tax holidays
Chow, Travis K.
;
Hoopes, Jeffrey L.
;
Maydew, Edward L.
- In:
The accounting review : a publication of the American …
98
(
2023
)
4
,
pp. 115-142
Persistent link: https://www.econbiz.de/10014340350
Saved in:
5
A reexamination of investors' reaction to tax shelter news : evidence from the Luxembourg tax leaks
Nesbitt, Wayne L.
;
Outslay, Edmund
;
Persson, Anh V.
- In:
Journal of accounting & economics
75
(
2023
)
2/3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014306729
Saved in:
6
The impact of corporate long-term tax avoidance and
tax
uncertainty
on cost of equity capital : evidence from Korea
Kang, Minjo
- In:
International journal of economics and business …
25
(
2023
)
1
,
pp. 101-112
Persistent link: https://www.econbiz.de/10014309026
Saved in:
7
Does mandatory disclosure of firm's tax avoidance position affect corporate investment efficiency?
Mehmood, Khalid
;
Tan, Hongbin
;
Tao, Xuedan
;
Wang, Huabing
- In:
Accounting and business research
53
(
2023
)
7
,
pp. 756-789
Persistent link: https://www.econbiz.de/10014450541
Saved in:
8
The relationship between
tax
uncertainty
and trade credit : firm-level evidence from the United States
Tosun, Mehmet Serkan
;
Yildiz, Serhat
- In:
Applied economics
54
(
2022
)
15
,
pp. 1742-1758
Persistent link: https://www.econbiz.de/10012875641
Saved in:
9
Is tax aggressiveness associated with tax litigation risk? : evidence from D&O Insurance
Donelson, Dain C.
;
Glenn, Jennifer L.
;
Yust, Christopher G.
- In:
Review of accounting studies
27
(
2022
)
2
,
pp. 519-569
Persistent link: https://www.econbiz.de/10013273519
Saved in:
10
Foreign employment, income shifting, and
tax
uncertainty
Drake, Katharine D.
;
Goldman, Nathan C.
;
Murphy, Frank
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 183-212
Persistent link: https://www.econbiz.de/10013198721
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