Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

Lauri Finer; Matti Ville Samuli Ylönen

doi:10.1016/j.cpa.2017.01.002

Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

Research output: Contribution to journal › Article › Scientific › peer-review

Original language	English
Journal	Critical Perspectives on Accounting
Volume	48
Pages (from-to)	53-81
Number of pages	29
ISSN	1045-2354
DOIs	https://doi.org/10.1016/j.cpa.2017.01.002
Publication status	Published - Oct 2017
MoE publication type	A1 Journal article-refereed

Fields of Science

Tax avoidance
Mining industry
Global wealth chains
Multinational companies
CAPITAL STRUCTURE
FIRMS
HAVENS
STATE
MULTINATIONALS
GOVERNANCE
SHELTERS
QUALITY
ECONOMY
IMPACT
511 Economics
512 Business and Management

Access to Document

10.1016/j.cpa.2017.01.002Licence: CC BY-NC-ND

1-s2.0-S1045235417300084-mainFinal published version, 1.73 MBLicence: CC BY-NC-ND

Cite this

@article{eb8edb526c0f44cf89b65ec03304640a,

title = "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector",

keywords = "Tax avoidance, Mining industry, Global wealth chains, Multinational companies, CAPITAL STRUCTURE, FIRMS, HAVENS, STATE, MULTINATIONALS, GOVERNANCE, SHELTERS, QUALITY, ECONOMY, IMPACT, 511 Economics, 512 Business and Management",

author = "Lauri Finer and Yl{\"o}nen, {Matti Ville Samuli}",

year = "2017",

month = oct,

doi = "10.1016/j.cpa.2017.01.002",

language = "English",

volume = "48",

pages = "53--81",

journal = "Critical Perspectives on Accounting",

issn = "1045-2354",

publisher = "Elsevier Scientific Publ. Co",

}

TY - JOUR

T1 - Tax-driven wealth chains

T2 - A multiple case study of tax avoidance in the finnish mining sector

AU - Finer, Lauri

AU - Ylönen, Matti Ville Samuli

PY - 2017/10

Y1 - 2017/10

KW - Tax avoidance

KW - Mining industry

KW - Global wealth chains

KW - Multinational companies

KW - CAPITAL STRUCTURE

KW - FIRMS

KW - HAVENS

KW - STATE

KW - MULTINATIONALS

KW - GOVERNANCE

KW - SHELTERS

KW - QUALITY

KW - ECONOMY

KW - IMPACT

KW - 511 Economics

KW - 512 Business and Management

U2 - 10.1016/j.cpa.2017.01.002

DO - 10.1016/j.cpa.2017.01.002

M3 - Article

SN - 1045-2354

VL - 48

SP - 53

EP - 81

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

ER -