A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands
In recent years, there have been substantial efforts to combat corporate tax avoidance. These efforts have been propelled in part by mediatized case studies, conducted by non-governmental organizations (NGOs) and other groups, on the tax avoidance practices of multinational enterprises. These case studies have been criticized because they allegedly lack quality, but this criticism has not been assessed academically. This research seeks to address that gap. It proposes a new methodology to analyze the quality of these case studies systematically. We construct ten indicators related to alleged w... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2020 |
Schlagwörter: | Data availability methodology / NGOs / Research quality / Tax avoidance / The Netherlands |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27216945 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://repub.eur.nl/pub/127744 |