Journal ArticleDOI
Perspectives on Corporate Tax Planning: Observations from the Past Decade
Jaron H. Wilde,Ryan J. Wilson +1 more
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Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax ac... as discussed by the authors,.Abstract:
Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax ac...read more
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The Impact of Corporate Governance on Corporate Tax Avoidance.: A Literature Review
TL;DR: In this paper, the impact of corporate governance on corporate tax avoidance has been investigated using a stakeholder-oriented view, and it is shown that corporate governance institutions not only have the potential to increase tax avoidance, making firms more profitable, but also to limit tax avoidance to a level where the arising risks do not outweigh the benefits.
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Does Private Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
TL;DR: The authors examined the effect of country-by-country reporting (CbCr) on corporate tax outcomes and found evidence consistent with a decline in tax-motivated income shifting, starting in 2018.
Journal ArticleDOI
Taxes and Firm Size: Political Cost or Political Power?
TL;DR: Using a meta-regression analysis, the authors quantitatively review the empirical literature on the relation between effective tax rates (ETRs) and firm size using a unique data set of 47 studies that do not show a clear tendency towards either of the two theories.
Journal ArticleDOI
Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry
TL;DR: This article examined the effect of increased tax transparency on the tax planning behavior of European banks and found that increased transparency from public country-by-country reporting can deter tax-motivated income shifting but that it did not appear to materially influence the banks' overall tax avoidance.
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Strategic reactions in corporate tax planning
TL;DR: The authors found that firms' tax planning exhibits strategic reactions: firms respond to changes in their industry-competitors' tax plans by changing their own tax planning in the same direction.
References
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Journal ArticleDOI
The Nature of the Firm
TL;DR: In this paper, it is shown that a definition of a firm may be obtained which is not only realistic in that it corresponds to what is meant by a firm in the real world, but is tractable by two of the most powerful instruments of economic analysis developed by Marshall, the idea of the margin and that of substitution.
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Crime and Punishment: An Economic Approach
TL;DR: In fact, some common properties are shared by practically all legislation, and these properties form the subject matter of this essay as discussed by the authors, which is the basis for this essay. But, in spite of such diversity, some commonsense properties are not shared.
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Income tax evasion: a theoretical analysis
TL;DR: In this paper, an analysis of the individual taxpayer's decision on whether and to what extent to avoid taxes by deliberate underreporting is presented, based on a simple static model where this decision is the only one with which the individual is concerned, so that we ignore the interrelationships that probably exist with other types of economic choices.
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Managing with Style: The Effect of Managers on Firm Policies
TL;DR: In this paper, the authors investigate whether and how individual managers affect corporate behavior and performance and show that managers with higher performance effects receive higher compensation and are more likely to be found in better governed environments.
Journal ArticleDOI
On the Use of Instrumental Variables in Accounting Research
TL;DR: Instrumental variable (IV) methods are commonly used in accounting research (e.g., earnings management, corporate governance, executive compensation, and disclosure research) when the regressor variables are endogenous as discussed by the authors.