Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
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DOI: 10.1016/j.jacceco.2021.101406
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More about this item
Keywords
Tax avoidance; Tax rate avoidance; Tax base avoidance; Average statutory tax rates; Effective tax rates;All these keywords.
JEL classification:
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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