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税收意外对避税措施的潜在影响及研究者的推论

IF 1.3 Q3 BUSINESS, FINANCE
Journal of the American Taxation Association Pub Date : 2019-03-01 DOI:10.2308/ATAX-52135
Chelsea Rae Austin
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引用次数: 9

摘要

摘要虽然没有明确说明，但许多避税研究都试图调查企业蓄意行为导致的避税行为。然而，企业避税的措施也可以被用来衡量企业的避税行为。。。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences
ABSTRACT While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that is the result of firms' deliberate actions. However, measures of firms' tax avoidance can als...
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来源期刊
Journal of the American Taxation Association
Journal of the American Taxation Association BUSINESS, FINANCE-
CiteScore
3.20
自引率
12.50%
发文量
14
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