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Social Taxes: Westem Experiences
World Economy and International Relations, 2003S. Nikitin, E. Glazova, M. Stepanova
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The Minnesota income tax compliance experiment: State tax results [PDF]
This report describes the Minnesota Income Tax Compliance Experiment conducted by the Minnesota Department of Revenue in 1995. The experiment tested alternative strategies to improve voluntary compliance with the state income tax. These strategies included: increased examination and auditing of tax returns with prior notice to taxpayers, enhanced ...
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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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