This paper investigates the tax avoidance behaviour of German state-owned enterprises (SOEs). Based on firm-specific data of state-owned and private firms from the period between 2004 and 2013 obta... Click to show full abstract
This paper investigates the tax avoidance behaviour of German state-owned enterprises (SOEs). Based on firm-specific data of state-owned and private firms from the period between 2004 and 2013 obta...
               
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