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- W2361898577 abstract "the tax-planning activities are restricted by frictions and restrictions.Frictions refer to tax costs and non-tax costs. Tax costs include explicit tax costs and implicit tax costs. Non-tax costs include hidden action, hi dden information,information costs and political impediment. The restrictions factors to tax planning mainly refer to the tax-rule restrictions, such as economics essence of transaction, business purpose,income transfer,constructive income,related transaction and tax deduction." @default.
- W2361898577 created "2016-06-24" @default.
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- W2361898577 date "2004-01-01" @default.
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- W2361898577 title "A factor analysis of frictions and restrictions in tax planning" @default.
- W2361898577 hasPublicationYear "2004" @default.
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