Similar Search Results

Leveling the playing field : constraints on multinational profit shifting and the performance of national firms

Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015075541

Combating tax aggressiveness: Evidence from Indonesia's tax amnesty program

Khan, Muhammad Arsalan; Nuryanah, Siti - In: Cogent Economics & Finance 11 (2023) 2, pp. 1-17

Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country's tax-to-GDP ratio...

Persistent link: https://www.econbiz.de/10015074795

Does information exchange affect cross-border tax avoidance? : evidence from the common reporting standard

Wang, Muhan; Zhang, Kezhong; Gao, Sihan - In: China & world economy 32 (2024) 4, pp. 179-228

Persistent link: https://www.econbiz.de/10014583084

Administrative monopoly regulation and corporate tax avoidance : evidence from China

Zhang, Zili; Wang, Zeyu; Si, Yanwu; Li, Tianyang - In: Finance research letters 58 (2023) 2, pp. 1-7

Persistent link: https://www.econbiz.de/10014583529

Tax enforcement and efficiency wages : evidence from China' Golden Tax Project III

Jiang, Xiandeng; Huang, Ruoyao; Wang, Chuanjie - In: Finance research letters 58 (2023) 2, pp. 1-7

Persistent link: https://www.econbiz.de/10014584077

The impact of media attention on corporate tax avoidance : a study based on Chinese A-share listed companies

Qi, Haozhi; Li, Muyu; Zhang, Han - In: Finance research letters 58 (2023) 4, pp. 1-6

Persistent link: https://www.econbiz.de/10014632665

The policy and politics of alternative minimum taxes

Gamage, David; Glogower, Ari - In: National tax journal 77 (2024) 2, pp. 467-492

Persistent link: https://www.econbiz.de/10014633966

Nudging for prompt tax penalty payment : evidence from a field experiment in Indonesia

Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D. - In: Journal of economic behavior & organization 224 (2024), pp. 548-579

Persistent link: https://www.econbiz.de/10014634336

Do foreign ownership, executive incentives, corporate social responsibility activity and audit quality affect corporate tax avoidance?

Putri, Vidiyanna Rizal; Nor Balkish Zakaria; Said, Jamaliah - In: Indian journal of corporate governance 16 (2023) 2, pp. 218-239

Persistent link: https://www.econbiz.de/10014635226

Digitalization of tax administration and tax avoidance : evidence on tax reform dynamics in Morocco

Belahouaoui, Rida; Attak, El Houssain - In: Impact of digitalization on reporting, tax avoidance, …, (pp. 200-225). 2024

Persistent link: https://www.econbiz.de/10014528576