Diversity of uncertainty and corporate tax avoidance
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References listed on IDEAS
- My Nguyen & Justin Hung Nguyen, 2020. "Economic policy uncertainty and firm tax avoidance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3935-3978, December.
- Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
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More about this item
Keywords
tax avoidance; EPU; economic policy uncertainty; tax aggressiveness;All these keywords.
JEL classification:
- G3 - Financial Economics - - Corporate Finance and Governance
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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