Perspectives on Corporate Tax Planning: Observations from the Past Decade
本文综述了过去十年企业税务规划领域的学术研究，梳理了关键贡献、研究间的联系以及尚未充分理解的领域，适合希望快速了解该领域进展的学者。
ABSTRACT Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax activities. Academic research on corporate tax planning has grown in step with this public interest. This paper provides a survey of that literature, with a focus on developments over the last decade. In the survey, we highlight key contributions, provide a framework for links among studies, and reference some areas in which our understanding is still limited.