Results 161 to 170 of about 27,082 (210)

Labor Unions and Tax Aggressiveness

SSRN Electronic Journal, 2010
We examine the impact of unionization on firms’ tax aggressiveness. We find a negative association between firms’ tax aggressiveness and union power and a decrease in tax aggressiveness after labor union election wins. This relation is consistent with labor unions influencing managers’ in one, or both, of two ways: (1) constraining managers’ ability to
Zhen Li, O, Meng Rui, O, Chyz, JA, Leung, WSC   +3 more
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Inquiry Letters and Tax Aggressiveness

China & World Economy, 2023
AbstractThis study examined the impact of inquiry letters on corporate tax aggressiveness based on the special inquiry system in Chinese stock exchanges. It found that the receipt of inquiry letters significantly inhibited tax aggressiveness. The channel through which inquiry letters worked involved a monitoring effect on related‐party transactions ...
Yewei Wu, Bofu Zhang
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Personally tax aggressive executives and corporate tax sheltering

Journal of Accounting and Economics, 2012
Abstract This paper investigates whether executives who evidence a propensity for personal tax evasion (suspect executives) are associated with tax sheltering at the firm level. I adapt recent research to identify the presence of these executives and examine associations between suspect executive presence and firm-level measures of tax sheltering ...
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A Tax on Aggressive Tax Planning

SSRN Electronic Journal, 2017
While “aggressive tax planning” is conceptually elusive, tackling it does not require elaborate definitions. Much can be achieved by taxing income flows within multinational firms, to the extent that these flows go from high-tax to low-tax jurisdictions.
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Institutional Ownership and Tax Aggressiveness

SSRN Electronic Journal, 2009
In this paper we examine whether institutional ownership affects firm tax aggressiveness. We use five-year cash effective tax rate and yearly permanent book-tax differences to proxy for a firm’s level of tax aggressiveness. Using a sample of firms with institutional ownership data from 1995-2008, we find that firms with higher levels of total ...
Inder K. Khurana, William J. Moser
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Assessing Uncertain Tax Benefit Aggressiveness

SSRN Electronic Journal, 2009
In the first quarter of 2007, the FASB’s FIN 48 required calendar-year companies to disclose new information about their uncertain tax benefit liabilities (UTBs). These liabilities arise from positions, taken in tax returns to defer or avoid taxes, that are not likely to be sustained if audited by taxing authorities.
Raquel Meyer Alexander, Michael L. Ettredge, Mary S. Stone, Lili Sun   +3 more
openaire   +1 more source

Corporate tax aggression and debt

Journal of Banking & Finance, 2014
We provide a tradeoff model of the capital structure that allows leverage to be a function of a firm’s choice of tax aggressiveness. The model’s testable implications are supported empirically. Debt use is inversely related to corporate tax aggression for most firms, and the relation is economically important.
Shannon Lin, Naqiong Tong, Alan L. Tucker   +2 more
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Tax aggressiveness and idiosyncratic volatility

The North American Journal of Economics and Finance, 2021
Abstract This study finds that aggressive tax strategies adopted by a firm affect idiosyncratic stock return volatility. Aggressive tax strategies, which I measure as tax paid by a firm divided by pretax income (adjusted for special items), are associated with higher levels of idiosyncratic stock volatility. Uncertainty associated with tax strategies
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Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

SSRN Electronic Journal, 2008
This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax ...
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Aggressive Tax Planning and Tax Risk Management

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016
Tax risk management is increasingly occupying the interest of not only the tax authorities but also tax managers in companies. With increased scrutiny in the wake of recent high-profile tax cases, the issue will gain prominence. This article discusses some of the matters relevant to tax risk management.
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