Results 281 to 290 of about 601,582 (316)
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Organizational capital, corporate tax avoidance, and firm value
Journal of Corporate Finance, 2021Mostafa Monzur Hasan +2 more
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CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
Journal of Economic Surveys, 2020Fangjun Wang, Charles P Cullinan
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Changes in corporate effective tax rates over the past 25 years
Journal of Financial Economics, 2017Scott D Dyreng +2 more
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Journal Of Economic Psychology
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire +1 more source
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire +1 more source

