Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit-Reference-Cited by-同舟云学术

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Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit

Published:2015-05 Issue:2 Volume:58 Page:291-324
ISSN:0022-2186
Container-title:The Journal of Law and Economics
language:en
Short-container-title:The Journal of Law and Economics

Author:

DeBacker Jason,Heim Bradley T.,Tran Anh,Yuskavage Alexander

Publisher

University of Chicago Press

Subject

Law,Economics and Econometrics

Link

http://www.journals.uchicago.edu/doi/pdf/10.1086/684037

Cited by 59 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania;International Tax and Public Finance;2024-09-03

2. Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data;Journal of Development Economics;2024-09

3. Simplify and Deter: Nudging waste collection fee debtors;Journal of Behavioral and Experimental Economics;2024-08

4. Third‐party reporting and cross‐border tax planning;Contemporary Accounting Research;2024-03-28

5. Down a Slippery Slope: Lack of Trust, Coercive Threats and Business Tax Resistance in Greece, 1955–1988;Enterprise & Society;2024-01-08

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