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Keywords: Book-tax difference
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Journal Articles
Journal:
Social Responsibility Journal
Social Responsibility Journal (2019) 15 (2): 244–257.
Published: 02 November 2018
... work using listed companies from 35 countries and relying on several proxies for corporate tax avoidance activities including the difference between the statutory tax rate and the annual effective tax rate, the book-tax difference and the residual book-tax difference. Findings This study finds...
