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Journal article · Measurement · Tax accounting

An Improved Measure of Conforming Tax Avoidance

Journal of Financial Reporting and Accounting, 23(3), 1271–1301 · 2025

Issue publication · 2025; first published online · 29 May 2023

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Research snapshot

A methodological paper proposing and validating an improved measure that separates conforming from non-conforming tax avoidance.

What this study contributes

The measure gives accounting researchers a more precise way to study tax strategies whose effects appear in both book and taxable income.

Methods and evidence

Measure developmentValidationBook-tax differences

Research topics

conforming tax avoidancemeasurementbook-tax difference