Determinants of Aggressive Tax Avoidance

Doctoral thesis German OPEN
Herbert, Tanja;
  • Subject:
    • ddc: ddc:650

This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or e... View more
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