Measuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational Firms

Lampenius, NiklasNiklasLampeniusShevlin, Terry J.Terry J.ShevlinStenzel, ArthurArthurStenzel2023-04-132023-04-132021-03https://www.alexandria.unisg.ch/handle/20.500.14171/11061610.1016/j.jacceco.2021.101406enMeasuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational Firmsjournal article