Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
About this item
Full title
Author / Creator
Publisher
Sarasota: American Accounting Association
Journal title
Language
English
Formats
Publication information
Publisher
Sarasota: American Accounting Association
Subjects
More information
Scope and Contents
Contents
Using confidential tax shelter and tax return data obtained from the Internal Revenue Service, this study develops and validates an expanded model for inferring the likelihood that a firm engages in a tax shelter. Results show that tax shelter likelihood is positively related to subsidiaries located in tax havens, foreign-source income, inconsisten...
Alternative Titles
Full title
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_miscellaneous_839143940
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_miscellaneous_839143940
Other Identifiers
ISSN
0001-4826
E-ISSN
1558-7967
DOI
10.2308/accr.2010.85.5.1693
