Corporate tax avoidance: una rassegna della letteratura internazionale

N. 2 - Aprile - Giugno 2021

Abstract

This paper provides a survey of the literature on corporate tax avoidance – that is, any legal method whose intent is to minimize the amount of income taxes owed by a firm – with a focus on developments over the last two decades. In the survey, I analyze key contributions, outline the theoretical framework for links among studies, and summarize the metrics developed by prior literature to measure corporate tax avoidance. Finally, I provide an overview of areas in which our understanding is still limited and further research is needed. 

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Authors

👤  Antonio De Vito

Keyword

Elusione fiscale Review Tax avoidance Tax accounting Tax research