De Simone, Lisa; Nickerson, Jordan; Seidman, Jeri K.; … - 2014
Research on the determinants of tax avoidance have relied on tests using GAAP and cash effective tax rates (ETRs) and total and permanent book-tax differences (BTDs). Two new proxies have emerged that overcome documented limitations of these proxies: one, developed by Henry and Sansing (2018),...
