This study examines strategic alliances as channels for tax knowledge diffusion between firms. Although strategic alliances are primarily expected to foster their main business purposes, we investigate whether tax knowledge diffuses as a second-order effect of peer-to-peer cooperation. To tease...

While the public has noticed the need for the detection of potential tax loopholes and demands further improvement in the taxation of banks, there is scarce empirical evidence whether banks' degree of tax avoidance actually differs from that of non-banks. We try to close this gap by...