Tax motivated income shifting and Korean business groups (chaebol)

Journal of Business Finance and Accounting

Volumn 36, Issue 5-6, 2009, Pages 552-586

  Jung, Kooyul ^a   Kim, Boyoung ^a   Kim, Byungmo ^b  

^a Korea Advanced Institute of Science and Technology   (South Korea)

^b Dankook University   (South Korea)

Author keywords

Business group; Chaebol; Control cash flow divergence; Income shifting; Non tax costs; Tax

Indexed keywords

EID: 68349144907     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2009.02141.x     Document Type: Article

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