Elschner, Christina; Hardeck, Inga - In: Contemporary Accounting Research 39 (2021) 1, pp. 304-338
(BEPS) project. Our study is important as prior research has not examined the direct influence of various interest groups on … the content of tax rules by means of comment letters. Using content analysis, we seek to explain the lobbying success of … strategies used. Results indicate that lobbying success is mainly explained by the vested interests of the three groups, with …