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Our data says that the document:
Ilko, Trenn ; Jakob, Reineke ; Kay, Blaufus. (2023) Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis.
In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:3:d:10.1007_s11573-022-01116-6.
Full description at Econpapers
cites:
Graham JR, Hanlon M, Shevlin T, Shroff N (2017) Tax rates and corporate decision-making. Rev Financ Stud 30:3128–3175.
but, as far as we know, such cited document is not available on RePEc.
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