Determinants of Lengthy IRS Conflict
abstract: This study examines determinants of the length of conflict between firms and the Internal Revenue Service (IRS). I hand collect firm disclosures of the number of years open for federal tax purposes to create a proxy for IRS conflict length. Using this proxy, I find evidence that larger fir...
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| Format: | Doctoral Thesis |
| Language: | English |
| Published: |
2020
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| Online Access: | http://hdl.handle.net/2286/R.I.57122 |