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Regulation of Corporate Tax Avoidance
2011This chapter synthesizes reports of more than 19 countries indicating that all employ some form of a substance over form doctrine in order to defeat taxpayer attempts to obtain a tax advantage in situations not anticipated by the legislature. Some countries regulate corporate tax avoidance under general rules, such as abuse of law principles, that deny
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Tax Avoidance, Corporate Governance and Corporate Finance
2020Die vorliegende kumulative Dissertation befasst sich in vier Fachartikeln mit den Zusammenhängen zwischen Unternehmensführung (Corporate Governance), Unternehmensfinanzierung (Corporate Finance) und Steuervermeidung durch Unternehmen (Corporate Tax Avoidance).
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Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination
Journal of Corporate Finance, 2023Bingxuan Lin
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Corporate tax incidence and tax avoidance
This study examines the interplay between corporate tax avoidance and the incidence of the corporate income tax falling on wages and employment. Using the German Business Tax Reform 2008 (GBTR 2008) as a natural experiment, we investigate how a large tax cut of about nine percentage points affected wages and the number of employees of low-avoidance ...Eichfelder, Sebastian +1 more
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Are corruption and corporate tax avoidance in the United States related?
Review of Accounting Studies, 2021Ahmed Al-Hadi +2 more
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The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance
Technological Forecasting and Social Change, 2022Wei Jiang
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CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
Journal of Economic Surveys, 2020Fangjun Wang, Charles P Cullinan
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Directors with foreign experience and corporate tax avoidance
Journal of Corporate Finance, 2020Wen Wen, Huijie Cui, Yun Ke
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