Gerrit M. Lietz

ISM International School of Management

Professor of Accounting and Taxation

Brooktorkai 22

Hamburg, 20457

Germany

University of Muenster

Universitätsstr. 14-16

Münster, 48143

Germany

SCHOLARLY PAPERS

3

DOWNLOADS
Rank 10,390

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Top 10,390

in Total Papers Downloads

8,820

SSRN CITATIONS
Rank 45,818

SSRN RANKINGS

Top 45,818

in Total Papers Citations

8

CROSSREF CITATIONS

12

Scholarly Papers (3)

1.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Gerrit M. Lietz
ISM International School of Management
Downloads 4,465 (4,364)
Citation 27

Abstract:

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tax avoidance, tax aggressiveness, tax planning, conceptual framework

2.

Determinants and Consequences of Corporate Tax Avoidance

Number of pages: 65 Posted: 06 Dec 2013
Gerrit M. Lietz
ISM International School of Management
Downloads 3,737 (5,868)
Citation 6

Abstract:

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tax avoidance, tax planning, literature review

3.

Does Corporate Tax Avoidance Impair Earnings Informativeness?

Number of pages: 58 Posted: 06 Dec 2013
University of Luxembourg, ISM International School of Management and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 618 (84,418)
Citation 3

Abstract:

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tax avoidance, tax planning, earnings informativeness, partial adjustment model