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can you make itTerrorism and Corporate Tax Avoidance 期刊名称: Abacus
9695作者: Haoran Xu,William J. Mor勇敢英文
年份: 2021年
大学英语四级真题关键词: Corporate tax avoidance;Financial constraint;Internal Revenue Service audits;Terrorism risk初次见面英语怎么说
摘要:We examine the impact of terrorism risk on corporate tax avoidance. We find that firms headquartered in areas with a higher terrorism risk engage in more corporate tax avoidance. Further, we show that terrorism risk has a greater impact on corporate tax avoidance when terrorist attacks are vere in terms of the targets hit, damage, and the numbers of victims. Tests on channels show that higher terrorism risk is associated with firms suffering greater financial constraints. We provide evidence that incread terrorism risk is also associated with the reallocation of US Internal Revenue Service budgeted expenditures away from tax return audit enforcement and towards incread funding for the Internal Revenue Service Criminal Investigative Division combating terrorism. We conclude that terrorism risk increas and facilitates
日程表英文>pb是什么元素
declan galbraith内容由中国教育图书进出口有限公司引进
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