SSRN Electronic Journal · 2011 · 135 citations · 0 references
LawAccountancyAccountingCorporate TaxationTax AvoidanceTaxationBook-tax DifferencesComparative Corporate TaxationCorporate Income TaxCross-border Tax AvoidanceBook-tax ConformityCorporate Tax Rate EffectsCross-country ComparabilityInstitutional Effects On Book-tax DifferencesStatutory Corporate Tax RatesTaxation Of Corporations