Results 21 to 30 of about 1,492 (260)
Offshore Activities and Corporate Tax Avoidance
SSRN Electronic Journal, 2021 We investigate the relation between tax avoidance and offshore activities using a new text-based measure for offshore activities based on Hoberg and Moon (2017, 2019). Our evidence shows that, although providing cross-border tax-avoidance opportunities, offshore activities reduce the marginal benefits of tax avoidance by introducing incremental foreign-
Chen, Zhihong +3 more
openaire +3 more sources
Fiscal Consequences of Corporate Tax Avoidance
SSRN Electronic Journal, 2022 We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates.
Katarzyna Bilicka +2 more
openaire +3 more sources
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance ...
Tryas Chasbiandani +2 more
doaj +1 more source
Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
doaj +1 more source
Corporate Tax Avoidance and Debt Costs [PDF]
The Journal of the American Taxation Association, 2019 ABSTRACT We use path analysis to investigate how corporate tax avoidance is priced in bond yields and bank loan spreads. We find that approximately one half of the total effect of tax avoidance on bond yields is explained through the negative effect of tax avoidance on future pre-tax cash flow levels and volatility and, to a lesser ...
Terry Shevlin +2 more
openaire +2 more sources
Banking deregulation and corporate tax avoidance [PDF]
China Journal of Accounting Research, 2016 AbstractWe investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of cheaper and easier access to credit from banks.
Francis, Bill B., Ren, Ning, Wu, Qiang
openaire +3 more sources
Corporate Governance, Incentives, and Tax Avoidance
SSRN Electronic Journal, 2013 We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved agency problems may lead managers to engage in more or less corporate tax avoidance than shareholders would otherwise prefer. Consistent with the mixed results
Armstrong, Christopher S +3 more
openaire +3 more sources
Corporate Social Responsibility and Tax Avoidance [PDF]
SSRN Electronic Journal, 2018 We theoretically analyse the relationship between corporate social responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximizes a weighted sum of profits and a CSR objective that depends on output and the firm's contribution to public good provision, that is, tax payments. Making one CSR element more important induces the firm to
openaire +3 more sources
Postmaterialism and Corporate Tax Avoidance
The International Journal of Accounting, 2023 SynopsisThe research problemThis paper explores the association between postmaterialistic culture and corporate tax-avoidance behavior.MotivationAlthough corporate tax avoidance is prevalent, the degree of tax avoidance varies across countries. Previous studies have suggested that national culture is associated with the level of tax avoidance (e.g ...
Yujia Cui, Jiwei Wang, Kangtao Ye
openaire +2 more sources
A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms
Comparative Economic Research, 2020 The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012
Bassem Salhi, Jabr Al Jabr, Anis Jarboui
doaj +1 more source