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How do most low ETR firms avoid paying taxes? |
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| Authors: | Christensen Dane M Kenchington David G Laux Rick C |
| Institution: | 1.University of Oregon, Eugene, OR, 97403, USA ;2.Arizona State University, Tempe, AZ, 85287, USA ;3.Purdue University, West Lafayette, IN, 47907, USA ; |
| Abstract: | Review of Accounting Studies - Evidence suggests a large proportion of profitable U.S. firms have low effective tax rates (i.e., an ETR between 0 and 10%). Despite widespread interest in how firms... |
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