# Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective

> Research article (Journal of International Accounting Research, 2015) · cited 93× · AI/ML

**Wikidata**: [openalex:W2172655899](https://www.wikidata.org/wiki/openalex:W2172655899)  
**Source**: https://4ort.xyz/entity/tax-avoidance-and-tunneling-empirical-analysis-from-an-agency-perspective