What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†-Reference-Cited by-同舟云学术

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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†

Published:2021-12-03 Issue: Volume: Page:
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Schwab Casey M.¹^ORCID,Stomberg Bridget²^ORCID,Xia Junwei³^ORCID

Affiliation:

1. University of North Texas

2. Indiana University

3. Texas A&M University

Funder

Chartered Professional Accountants of Canada

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12720

Reference73 articles.

1. Corporate governance, incentives, and tax avoidance;Armstrong C. S.;Journal of Accounting and Economics,2015

2. Home country tax system characteristics and corporate tax avoidance: International evidence;Atwood T. J.;The Accounting Review,2012

3. The potential of tax surprises to affect measures of tax avoidance and researchers' inferences;Austin C. R.;Journal of the American Taxation Association,2019

4. An examination of reputational costs and tax avoidance: Evidence from firms with valuable consumer brands;Austin C. R.;Journal of the American Taxation Association,2017

5. The separation of ownership and control and corporate tax avoidance;Badertscher B.;Journal of Accounting and Economics,2013

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1. Corporate tax avoidance under economic policy uncertainty. Does the quality of institutional governance matter?;2024-07-12

2. The effect of academic top executives on corporate social responsibility: potential motivation and its outcomes;Total Quality Management & Business Excellence;2024-05-08

3. Theoretical analysis of non-deductible expenses: Implications for the design of compensation contracts;Journal of Accounting and Public Policy;2024-05

4. Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments;Journal of Contemporary Accounting & Economics;2024-04

5. Regulatory avoidance responses to private Country-by-Country Reporting;International Tax and Public Finance;2024-03-13

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