Work

“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

Year: 2023

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/j.jacceco.2023.101648

Authors: Stacie O. Kelley, Christina M. Lewellen, Daniel P. Lynch, David M.P. Samuel

Institutions: University of Wisconsin–Madison, North Carolina State University, Singapore Management University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4388520197

FWCI: 6.99

Cites: 69

Cited by: 15

Related to: 10