Results 271 to 280 of about 20,606 (308)

Organizational capital, corporate tax avoidance, and firm value

Journal of Corporate Finance, 2021
Mostafa Monzur Hasan, Gerald J Lobo, Buhui Qiu   +2 more
exaly  

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Journal of Accounting and Economics, 2021
Terry Shevlin, Arthur Stenzel
exaly  

Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms

Energy Economics, 2023
Mian Yang
exaly  

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Journal of Economic Surveys, 2020
Fangjun Wang, Charles P Cullinan
exaly  

Tax Avoidance

2022
openaire   +1 more source

Tax Avoidance

SSRN Electronic Journal, 2012
Michael P. Devereux, Judith Freedman, John Vella   +2 more
openaire   +1 more source

Debt and Taxes: The Role of Tax Avoidance

Journal of Financial and Quantitative Analysis
Abstract Empirically, the effect of corporate tax rates on leverage has been smaller than expected based on trade-off theory. In this article, I show that tax avoidance functions as a non-debt tax shield, reducing the benefits of the debt tax shield.
openaire   +1 more source

Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance

Technological Forecasting and Social Change, 2022
Shuya Zhou
exaly  

Environmental regulation and corporate tax avoidance：A quasi-natural experiments study based on China's new environmental protection law

Journal of Environmental Management, 2021
Luqi Liao, Debin Fang
exaly  

Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination

Journal of Corporate Finance, 2023
Bingxuan Lin
exaly