Mary Cowx

Arizona State University (ASU) - W.P. Carey School of Business

Tempe, AZ 85287-3706

United States

SCHOLARLY PAPERS

2

DOWNLOADS

766

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Government Deficits and Corporate Tax Avoidance

Number of pages: 45 Posted: 13 May 2022 Last Revised: 11 Nov 2022
Arizona State University (ASU) - W.P. Carey School of Business, University of Missouri, Columbia and City University of Hong Kong (CityU) - College of Business
Downloads 452 (97,935)

Abstract:

Loading...

Government Deficits; Tax Avoidance; Tax Enforcement; Political Economy

2.

The General Anti-Avoidance Rule

Number of pages: 56 Posted: 22 Nov 2019 Last Revised: 04 Feb 2022
Mary Cowx and Jon N. Kerr
Arizona State University (ASU) - W.P. Carey School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 314 (147,975)

Abstract:

Loading...

general anti-avoidance rule, GAAR, tax avoidance, tax policy, international