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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
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Year:
2021
Type:
article
Source:
Journal of Accounting and Economics
DOI:
10.1016/j.jacceco.2021.101406
Authors:
Niklas Lampenius,
Terry Shevlin,
Arthur Stenzel
Institutions:
University of Hohenheim,
University of California, Irvine,
University of St.Gallen
Language:
English
Topic:
Corporate Taxation and Avoidance
Subfield:
Accounting
Field:
Business, Management and Accounting
Domain:
Social Sciences
Open Access status:
green
OpenAlex ID:
W3144094053
FWCI:
8.815
Cites:
93
Cited by:
38
Related to:
10