Construct · 1 fields · 1 citations

conforming tax avoidance: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
conformingtax avoidance1 CONSTRUCTConforming tax avoidanceBADERTSCHER · TAXATION

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

tax avoidance that lowers both taxable and reported income, chosen when capital market pressure is low.

In taxation, conforming tax avoidance refers to tax avoidance that lowers both taxable and reported income, chosen when capital market pressure is low. This meaning comes from Badertscher (2019) in The Accounting Review.[1]

Unit
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Nearby constructs

avoidance2 fields · 3 citationsjingle · one word, two carrierscapital2 fields · 3 citationsjingle · one word, two constructsmarket3 fields · 5 citationsjingle · one word, three constructs

References

  1. Badertscher, B. A., Katz, S. P., Rego, S. O., & Wilson, R. J. (2019). Conforming Tax Avoidance and Capital Market Pressure. The Accounting Review, 94(6), 1-30. https://doi.org/10.2308/accr-52359

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