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Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

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Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification

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Tax Avoidance Research : Exploring Networks and Dynamics of Global Academic Collaboration

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This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and...

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IRS scrutiny and corporate innovation

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