Ethics of Corporate Taxation: A Systematic Literature Review
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Publisher
Springer International Publishing
Link
http://link.springer.com/content/pdf/10.1007/978-3-319-68845-9_115-1
Reference106 articles.
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3. Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. J Public Econ 1:323–338. https://doi.org/10.1016/0047-2727(72)90010-2
4. ∗Alm J, Torgler B (2011) Do ethics matter? Tax compliance and morality. J Bus Ethics 101:635–651. https://doi.org/10.1007/s10551-011-0761-9
5. ∗Anesa M, Gillespie N, Spee AP, Sadiq K (2019) The legitimation of corporate tax minimization. Acc Organ Soc 75:17–39. https://doi.org/10.1016/j.aos.2018.10.004
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