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What is Neuman 2020 - Assessing Tax Risk Practitioner Perspectives about?

This study develops a new measure of tax risk based on insights from tax practitioners and authorities, distinguishing it from existing measures of tax avoidance and business risk. The research finds a significant negative association between tax risk and future effective tax rates, and demonstrates that the tax risk measure explains a substantial portion of unrecognized tax benefits. The findings suggest that tax risk is a distinct construct that influences tax planning decisions across various industries.

Author

39229073

Language

EN