Vitols, Sigurt - In: Accounting, Economics, and Law: A Convivium (2021) Ahead-of-Print Articles, pp. --
In part due to recent disclosures of large-scale tax evasion (e.g. Panama Papers), corporate tax avoidance has become a prominent public policy issue around the world. An increasing amount of research on this topic has focused on identifying the determinants of tax avoidance at the company and...