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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas; Shevlin, Terry; Stenzel, Arthur - In: Journal of accounting & economics 72 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
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A study of perceived ethicality of low corporate effective tax rates
DeZoort, F. Todd; Pollard, Troy J.; Schnee, Edward J. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 1, pp. 87-104
Persistent link: https://www.econbiz.de/10011875108
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What determines effective tax rates? : the relative influence of tax and other factors
Schwab, Casey M.; Stomberg, Bridget; Xia, Junwei - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 459-497
Persistent link: https://www.econbiz.de/10013165397
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What really affects German firms' effective tax rate?
Kraft, Anastasia - In: International journal of financial research 5 (2014) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10010458580
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Tax avoidance : does tax-specific industry expertise make a difference?
McGuire, Sean T.; Omer, Thomas C.; Wang, Dechun - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 975-1003
Persistent link: https://www.econbiz.de/10009565230
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Are declining effective tax rates indicative of tax avoidance? : insight from effective tax rate reconciliations
Drake, Katharine D.; Hamilton, Russ; Lusch, Stephen J. - In: Journal of accounting & economics 70 (2020) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10012301659
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Changes in corporate effective tax rates over the past 25 years
Dyreng, Scott D.; Hanlon, Michelle Lee; Maydew, Edward L.; … - In: Journal of financial economics 124 (2017) 3, pp. 441-463
Persistent link: https://www.econbiz.de/10011751478
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Minimum Global Effective Corporate Tax Rate as General Anti-Avoidance Rule
Azam, Rifat - 2017
Persistent link: https://www.econbiz.de/10012969868
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Cross-country differences in corporate tax rates, anti-tax avoidance rules, and base erosion profit shifting
Zilio, Giulia - 2017
Persistent link: https://www.econbiz.de/10011700257
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The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union
Kobbi-Fakhfakh, Sameh - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 417-456
Persistent link: https://www.econbiz.de/10014369689