Tigerbergstrasse 9
Saint Gallen, St. Gallen CH-9000
Switzerland
University of St. Gallen
Tax Avoidance, Tax Rate Avoidance, Tax Base Avoidance, Average Statutory Tax Rates, Effective Tax Rates
Uncertain tax positions, FIN 48, Radical Innovation, Incremental Innovation, Patents, Backward Citations
accounting comparability, private firms, real effects, cross-border investment