The separation of ownership and control and corporate tax avoidance
作者： Brad A. Badertscher , Sharon P. Katz , Sonja O. Rego
DOI: 10.1016/J.JACCECO.2013.08.005
关键词:
摘要: … We continue to find that while higher concentrations of ownership and … tax avoidance, our proxies for lower marginal costs of tax planning are associated with greater tax avoidance. …
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