Results 221 to 230 of about 1,492 (260)

Languages and corporate tax avoidance

Review of Accounting Studies, 2021
This paper examines the effect of languages on corporate tax avoidance. We hypothesize and find that managers of firms in countries with languages that grammatically distinguish the future from the present (languages with a strong future time reference or FTR) perceive the potential future tax repayments and penalties to be more distant and therefore ...
Ke Na, Wenjia Yan
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Corporate Tax Avoidance

SSRN Electronic Journal, 2004
This essay analyzes the problem of corporate tax avoidance. It shows how the marginal efficiency cost of funds and optimal elasticity of taxable income measures can be used to analyze the problem and determine the proper scope of allowable tax planning.
openaire   +1 more source

Acquisitiveness and Corporate Tax Avoidance

SSRN Electronic Journal, 2016
In this paper, we test whether firms that undertake aggressive merger and acquisition (M&A) decisions are likely to be associated with more tax avoidance. Our findings show that firms that engage in M&A perform more tax avoidance than firms that do not make an acquisition announcement.
Ferdinand A. Gul, Mehdi Khedmati, Syed Shams   +2 more
openaire   +1 more source

Corporate dispersion and tax avoidance

Chinese Management Studies, 2019
PurposeThe purpose of this paper is to investigate the effects of corporate dispersion on tax avoidance from geographical and institutional dispersion perspectives by using evidence from China.Design/methodology/approachUsing a panel data of Chinese listed firms during 2003-2015, this paper estimates with correlation analysis and multiple regression ...
Kun Su, Bin Li, Chen Ma
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Corporate Governance and Tax Avoidance

Korean Accounting Information Association, 2022
[Purpose]This paper examines the relationship between various characteristics of the corporate governance and the tax avoidance. [Methodology]We measure the tax avoidance by using long－run effective tax rates (GAAP ETR and current ETR are used in this research) following Dyreng et al. (2008).
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Corporate tax avoidance

Taxing multi-national corporations (MNCs) poses a challenge to national governments in a globalized economy. MNCs can move economic activities to low-tax jurisdictions or shift profits across countries to reduce their tax payments. The issue of tax avoidance has received substantial media coverage in recent years.
openaire   +3 more sources

INCREASED TAX DISCLOSURES AND CORPORATE TAX AVOIDANCE

National Tax Journal, 2016
This paper examines whether three recent mandatory tax disclosure regimes (Schedule M-3, FIN 48, and Schedule UTP) are associated with long-term changes in corporate tax avoidance.
Erin Henry, Norman Massel, Erin Towery
openaire   +1 more source

Aggregate Corporate Tax Avoidance and Cost of Capital

SSRN Electronic Journal, 2020
No description ...
Stephanie A. Sikes, Robert E. Verrecchia
openaire   +1 more source

Creative corporate culture and corporate tax avoidance

British Accounting Review
Kose John, Qiang Wu
exaly   +2 more sources

Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases

SSRN Electronic Journal, 2023
Eric Heiser, Michael Love, Jacob Mortenson   +2 more
openaire   +1 more source