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[经济学]The incentives for tax planning外文文献.pdf
[经济学]The incentives for tax planning外文文献the incentives for tax planning

christopher s. armstrong
carms@wharton.upenn.edu

jennifer l. blouin
blouin@wharton.upenn.edu the wharton school university of pennsylvania 1300 steinberg-dietrich hall philadelphia, pa 19104-6365

david f. larcker
larcker_david@gsb.stanford.edu stanford university graduate school of business rock center for corporate governance stanford, ca 94305-5015

draft: march 8, 2011

this paper has benefitted from helpful comments provided by michelle hanlon (editor), alan jagolinzer, an anonymous referee, and the workshop participants at boston college, duke university, temple university, texas a&m, the university of missouri, the university of oregon, and the university of washington. we also gratefully acknowledge the research support provided by jim feeney. christopher armstrong is grateful for financial support from the d
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向豆丁求助:有没有planning?