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Keyphrases
Tax Avoidance
90%
Industry Concentration
62%
Tax Compliance
57%
Corporate Tax Planning
57%
Tax Planning
41%
Economic Effect
28%
Path Dependence
28%
New Entrants
28%
Tax Enforcement
28%
Decentralization
28%
Situational Factors
28%
Major Group
28%
Curb
28%
Chat Generative Pre-trained Transformer (ChatGPT)
28%
Non-aggressive
28%
International Tax Avoidance
28%
Assessment Questions
28%
Deduction
28%
US Firms
28%
Tax Expenditures
28%
AI Chatbots
28%
Accounting Assessment
28%
Industry Leaders
19%
Incumbent Firms
17%
Compliance Costs
16%
Politicians
15%
Aggressive Tax Planning
14%
Planning Strategies
11%
Partial Credit
10%
Tax Revenue
10%
Costly Search
9%
Performance Compensation
9%
Prosocial Behavior
9%
Self-interest
9%
Social Preferences
9%
Economic Psychology
9%
Behavioral Economics
9%
Employee Performance
9%
Social Psychology
9%
Management Accounting Research
9%
Working Conditions
9%
Performance Evaluation
9%
Correct Answer
7%
Test Banks
7%
Avoidance Cost
5%
Academic Literature
5%
Tax System
5%
Resource Allocation
5%
Economic Activity
5%
Planning Efficiency
5%
Social Sciences
Taxation
85%
Tax Avoidance
60%
Corporate Tax
57%
Path-Dependence
28%
Artificial Intelligence
28%
Prosocial Behavior
28%
Decentralization
28%
Performance Evaluation
28%
Management Accounting
28%
Working Conditions
28%
Behavioral Economics
28%
ChatGPT
28%
Chatbot
28%
Social Psychology
28%
Experimental method
28%
Tax Revenue
8%
Planning Strategy
6%
Investment Behavior
5%
Tax System
5%
Academic Literature
5%
Economics, Econometrics and Finance
Tax Avoidance
100%
Tax Compliance
57%
Tax Planning
57%
Corporate Tax
57%
Path Dependence
28%
Compliance Costs
25%
Tax Revenue
20%
Tax Burden
14%
United States of America
14%
Tax System
5%
Economic Outcome
5%
