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Tax enforcement and corporate profit shifting
Baumann, Florian; Buchwald, Achim; Friehe, Tim; … - In: Applied economics letters 24 (2017) 13/15, pp. 902-905
Persistent link: https://www.econbiz.de/10011714392
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Competition and corporate tax evasion : an institution-based view
Gokalp, Omer N.; Lee, Seung-Hyun; Peng, Mike W. - In: Journal of world business : JWB 52 (2017) 2, pp. 258-269
Persistent link: https://www.econbiz.de/10011647632
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Tax havens : conduits for corporate tax malfeasance
Jalan, Akanksha; Vaidyanathan, Ravi - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 86-104
Persistent link: https://www.econbiz.de/10011746560
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VAT adoption and corporate income tax avoidance
Cheng, C. S. Agnes; Hsieh, Chih-Chieh Chris; Lin, Kenny Z. - In: The journal of the American Taxation Association : a … 46 (2024) 1, pp. 9-35
Persistent link: https://www.econbiz.de/10014534265
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Corporate tax evasion : evidence from international trade
Bussy, Adrien - In: European economic review : EER 159 (2023), pp. 1-19
Persistent link: https://www.econbiz.de/10014441550
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When the agency wants too much : experimental evidence on unfair audits and tax compliance
Lancee, Bora; Rossel, Lucia; Kasper, Matthias - In: Journal of economic behavior & organization : JEBO 214 (2023), pp. 406-442
Persistent link: https://www.econbiz.de/10014478356
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Corporate tax avoidance : evidence from Vietnamese firms
Ha Kieu Oanh; Gan, Christopher - In: Review of Pacific Basin financial markets and policies … 25 (2022) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10013189811
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Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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Corporate profit tax, managerial delegation and multinational firm's transfer pricing
Wu, Di; Wang, Leonard F. S.; Ma, Jie - In: Metroeconomica : international review of economics 75 (2024) 3, pp. 326-338
Persistent link: https://www.econbiz.de/10014558866
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The effects of corporate income tax on corporate capital structure : based on the data of listed companies in China
Wenhong, Li; Jiaqi, Wu; Tianran, Hu - In: International journal of economics and finance 8 (2016) 1, pp. 166-170
Persistent link: https://www.econbiz.de/10011427917