DO US FIRMS AVOID MORE TAXES THAN THEIR EUROPEAN PEERS? ON FIRM CHARACTERISTICS AND TAX LEGISLATION AS DETERMINANTS OF TAX DIFFERENTIALS

Author:

Overesch, Michael; Strueder, Sabine; Wamser, Georg

Tübinger Autor(en):

Published in:

National Tax Journal (2020), Bd. 73, H. 2, S. 361-400

Verlagsangabe:

Natl Tax Assoc

Language:

English

Full text:

ISSN:

1944-7477

DDC Classifikation:

330 - Economics

Dokumentart:

Article

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