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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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