Corporate tax avoidance and sales: micro evidence and aggregate implications

Tax Avoidance Distorted Sales Industry Concentration IRS Audit Probability 336 D.D2.D22 H.H2.H26 L.L1.L11 D.D4 F.F2.F23 Economie publique D - Microeconomics::D2 - Production and Organizations::D22 - Firm Behavior: Empirical Analysis H - Public Economics::H2 - Taxation, Subsidies, and Revenue::H26 - Tax Evasion and Avoidance L - Industrial Organization::L1 - Market Structure, Firm Strategy, and Market Performance::L11 - Production, Pricing, and Market Structure; Size Distribution of Firms D - Microeconomics::D4 - Market Structure, Pricing, and Design F - International Economics::F2 - International Factor Movements and International Business::F23 - Multinational Firms; International Business

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Sales--Law and legislation Purchasing--Law and legislation

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Julien Martin et al., « Corporate tax avoidance and sales: micro evidence and aggregate implications », IFD : Chaire Les Particuliers face aux risques : Analyse et réponse des marchés

Corporate tax avoidance and sales: micro evidence and aggregate implications

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