The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain

Author:

Garmendia-Lazcano Aitor1,Baselga-Pascual Laura1ORCID

Affiliation:

1. Department of Finance and Economics, Deusto Business School, University of Deusto, Donostia, Spain

Publisher

Informa UK Limited

Reference100 articles.

1. Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia

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4. Tax avoidance and corporations in the United States—The effective tax rate abnormality for the top five percent by corporate size;Bao D. H.;The Journal of Applied Business and Economics,2013

5. Determinants of corporate effective tax rates: evidence from the euro area

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