Overconfidence and Aggressive Corporate Tax Policy
作者： James A Chyz , Fabio Gaertner , Asad Kausar , Luke Watson
DOI: 10.2139/SSRN.2408236
关键词: Tax planning 、 Overconfidence effect 、 Business 、 Corporate tax 、 Tax avoidance 、 Personality 、 Finance 、 Trait 、 Monetary economics 、 Sample (statistics)
摘要: … in tax aggressiveness (Dyreng, et al., 2010; Chyz, 2013). As a … tax avoidance represents a significant gap in the literature. … for the tax benefits of positions taken on the tax return whose …
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