Do competitive markets encourage tax aggressiveness?

Carolyn M. Callahan; James M. Plečnik; Jiwoo Ryou

doi:10.1016/j.adiac.2023.100702

Do competitive markets encourage tax aggressiveness?

Carolyn M. Callahan, James M. Plečnik, Jiwoo Ryou

Accounting

Research output: Contribution to journal › Article › peer-review

Original language	English
Article number	100702
Number of pages	16
Journal	Advances in Accounting
Volume	66
DOIs	https://doi.org/10.1016/j.adiac.2023.100702
State	Published - Sep 2024

ASJC Scopus Subject Areas

Accounting
Finance

Keywords

Industry product market competition
Market leadership
Tax aggressiveness
Tax incidence

Access to Document

10.1016/j.adiac.2023.100702

Cite this

@article{27805298f0c94e97901a2a2e5371981f,

title = "Do competitive markets encourage tax aggressiveness?",

keywords = "Industry product market competition, Market leadership, Tax aggressiveness, Tax incidence",

author = "Callahan, {Carolyn M.} and Ple{\v c}nik, {James M.} and Jiwoo Ryou",

note = "Publisher Copyright: {\textcopyright} 2023",

year = "2024",

month = sep,

doi = "10.1016/j.adiac.2023.100702",

language = "English",

volume = "66",

journal = "Advances in Accounting",