Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”
2020 ◽
Vol 55
(03)
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pp. 2080003
Keyword(s):
In this discussion of [Ojala, H., Kinnunen, J., Niemi. L, Troberg, P. and Collis, J. (2019). What turns the taxman on? Tax aggressiveness, financial statement audits and tax return adjustments in small private companies. Forthcoming, The International Journal of Accounting], we analytically show that tax evasion can be sustained in equilibrium in a rational expectations setting, and the analytical model to provide interesting future research directions. In addition, we also provide interesting future research directions using the proprietary database by closely examining the authors’ results.
1988 ◽
Vol 52
(12)
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pp. 775-787
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1987 ◽
Vol 16
(3)
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pp. 306-316
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Keyword(s):
1993 ◽
Vol 48
(6)
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pp. 644-657
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Keyword(s):
2005 ◽
Vol 13
(2)
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pp. 115-122
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2009 ◽
Vol 26
(1)
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pp. 46-69
2019 ◽
Vol 23
(1)
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pp. 71-77
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