Organizational structure and tax avoidance: multinational evidence from business group affiliation
We investigate the relation between business group affiliation and tax avoidance for publicly traded firms in a global setting. Overall, we find that publicly traded business group firms exhibit greater tax avoidance than stand-alone firms. This evidence is consistent with prior findings on Japan an...
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Published in | Asia-Pacific journal of accounting & economics Vol. ahead-of-print; no. ahead-of-print; pp. 1 - 25 |
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Main Authors | , , , |
Format | Journal Article |
Language | English |
Published |
Routledge
21.07.2022
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Subjects | |
Online Access | Get full text |
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