New publication in the Review of Accounting Studies
0 In a new study published in the Review of Accounting Studies , Max Pflitsch from the Chair of International Business Taxation, together with co-authors from the Wisconsin School of Business and the Technical [...] the lower-tax period following the reform. In total, the firms in the sample save between 9.1 and11.0 billion in taxes through this income shifting. At the same time, the study finds evidence that firms …
