Discussion of “Corporate Political Connections and Tax Aggressivenessâ€

Mara Faccio

Contemporary Accounting Research, 2016, vol. 33, issue 1, 115-120

Abstract: Kim and Zhang (2015) study the relation between corporate political connections and tax aggressiveness. In this discussion, I identify and evaluate three main limitations of their paper: the measurement of political connections, the empirical design, and the possible reasons behind the documented results. I build on these small shortcomings to provide suggestions for further contributions in this area of research.

Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1111/1911-3846.12214

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:coacre:v:33:y:2016:i:1:p:115-120

Access Statistics for this article

More articles in Contemporary Accounting Research from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().