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Keywords: effective tax rate
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 87–104.
Published: 01 March 2018
...F. Todd DeZoort; Troy J. Pollard; Edward J. Schnee SYNOPSIS U.S. corporations have the ability to avoid paying domestic taxes to achieve an effective tax rate that is much lower than the statutory federal tax rate. This study evaluates the extent that individuals differ in their attitudes about...
