Challenges in Identifying Effects and Determinants of Corporate Tax Avoidance

Doctoral thesis German OPEN
Hüsecken, Birgit;
  • Subject:
    • ddc: ddc:650

Policymakers worldwide try to hinder tax avoidance. In order to implement effective tax regulations, it is essential to completely understand why corporations avoid taxes and why some appear to be more effective than others. However, various challenges in identifying ef... View more
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