Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data

• 成果类型: Article; Proceedings Paper
• 署名作者: Kreiner, Claus Thustrup; Leth-Petersen, Soren; Skov, Peer Ebbesen
• 署名单位: University of Copenhagen
• 刊物名称: AMERICAN ECONOMIC REVIEW
• ISSN/ISSBN: 0002-8282
• DOI: 10.1257/aer.104.5.154
• 发表日期: 2014
• 页码: 154-158