P.O. Box 90153
Tilburg, DC Noord-Brabant 5000 LE
Netherlands
Tilburg University
ETR, tax avoidance, rate reconciliation, tax aggressiveness, losses
Managerial discretion, discretionary bonus pool, incentive contracting, reciprocity, fairness, trust, third-party intervention JEL Classification: C92
Compliance costs, investment, tax administration
Tax planning, industry concentration, competition, productivity
Path dependence, corporate taxation, flexibility, competition, strategy
