When Does Tax Avoidance Result in Tax Uncertainty?
© 2019 American Accounting Association. All rights reserved. We investigate the relation between tax avoidance and tax uncertainty, where tax uncertainty is the amount of unrecognized tax benefits recorded over the same time period as the tax avoidance. On average, we find that tax avoiders, i.e., f...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2021
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| Online Access: | https://hdl.handle.net/1721.1/135106 |