How do most low ETR firms avoid paying taxes?
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-021-09614-8.pdf
Reference53 articles.
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4. Blouin, J. (2014). Defining and measuring tax planning aggressiveness. National Tax Journal. 67 (4): 875–899.
5. Blouin, J., and L. Robinson. (2020). Double counting accounting: How much profit of multinational enterprises is really in tax havens? University of Pennsylvania working paper.
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