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Keywords: tax noncompliance
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 1–27.
Published: 01 November 2021
...Ashish Agarwal; Shannon Chen; Lillian F. Mills ABSTRACT We examine the effect of pass-through entities embedded in corporate structures on tax avoidance, tax uncertainty, and tax noncompliance using unique, confidential tax return data that link corporations and pass-through entities together...