The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia

Economic Modelling - Tập 44 - Trang 44-53 - 2015
Grant Richardson1, Grantley Taylor2, Roman Lanis3
1School of Accounting and Finance, The Business School, University of Adelaide, 10 Pulteney Street, Adelaide, South Australia 5005, Australia
2School of Accounting, Curtin Business School, Curtin University, GPO Box U1987, Perth, Western Australia 6845, Australia
3School of Accounting, UTS Business School, University of Technology — Sydney, Corner of Quay Street and Ultimo Road, Haymarket, Sydney, New South Wales 2000, Australia

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