Assessing the Influence of Different Interest Groups on International Tax Policy: Evidence from the BEPS Project*

Author:

Elschner Christina1,Hardeck Inga2

Affiliation:

1. European University Viadrina and ZEW

2. University of Regensburg

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference56 articles.

1. Towards an understanding of the role of standard setters in standard setting;Allen A.;Journal of Accounting and Economics,2013

2. Auditor lobbying on accounting standards;Allen A. M.;Journal of Law, Finance, and Accounting,2018

3. Baloria V. P.2017.Determinants and economic consequences of firm participation at policy‐related congressional hearings. Working paper Boston College.

4. Supporting tax policy change through accounting discretion: Evidence from the 2012 elections;Baloria V. P.;Management Science,2017

5. A lobbying approach to evaluating the whistleblower provisions of the Dodd‐Frank Reform Act of 2010;Baloria V. P.;Contemporary Accounting Research,2017

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