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The incentives for tax planning

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Cited by:

  1. Paul Demeré & Michael P. Donohoe & Petro Lisowsky, 2020. "The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1562-1597, September.
  2. Roman Lanis & Grant Richardson & Grantley Taylor, 2017. "Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis," Journal of Business Ethics, Springer, vol. 144(3), pages 577-596, September.
  3. Flagmeier, Vanessa & Müller, Jens & Sureth-Sloane, Caren, 2017. "When do managers highlight their effective tax rate?," arqus Discussion Papers in Quantitative Tax Research 214, arqus - Arbeitskreis Quantitative Steuerlehre.
  4. Duan, Tinghua & Ding, Rong & Hou, Wenxuan & Zhang, John Ziyang, 2018. "The burden of attention: CEO publicity and tax avoidance," Journal of Business Research, Elsevier, vol. 87(C), pages 90-101.
  5. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  6. Yoojin Shin & Jung-Mi Park, 2023. "The Effect of a Company’s Sustainable Competitive Advantage on Their Tax Avoidance Strategy—Focusing on Market Competition in Korea," Sustainability, MDPI, vol. 15(10), pages 1-15, May.
  7. Yangyang Chen & Rui Ge & Henock Louis & Leon Zolotoy, 2019. "Stock liquidity and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 24(1), pages 309-340, March.
  8. Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
  9. Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
  10. Sattar Mansi & Jianping Qi & Han Shi, 2020. "Advertising and tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 479-516, February.
  11. Petro Lisowsky & Leslie Robinson & Andrew Schmidt, 2013. "Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 583-629, June.
  12. Jacob, Martin & Schütt, Harm, 2013. "Firm valuation and the uncertainty of future tax avoidance," arqus Discussion Papers in Quantitative Tax Research 149, arqus - Arbeitskreis Quantitative Steuerlehre.
  13. Ana Isabel Martins Ribeiro & António Cerqueira & Elísio Brandão, 2015. "The Determinants of Effective Tax Rates: Firms’ Characteristics and Corporate Governance," FEP Working Papers 567, Universidade do Porto, Faculdade de Economia do Porto.
  14. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
  15. García-Meca, Emma & Ramón-Llorens, Maria-Camino & Martínez-Ferrero, Jennifer, 2021. "Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees," Journal of Business Research, Elsevier, vol. 129(C), pages 223-235.
  16. Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022. "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research 274, arqus - Arbeitskreis Quantitative Steuerlehre.
  17. Huseynov, Fariz & Sardarli, Sabuhi & Zhang, Wei, 2017. "Does index addition affect corporate tax avoidance?," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 241-259.
  18. Lei, Guangyong & Qiu, Baoyin & Yu, Junli & Zuo, Jingjing, 2023. ""Hitting the jackpot" in corporate tax strategy: A perspective on gambling preferences," Economic Modelling, Elsevier, vol. 125(C).
  19. James A. Chyz & Fabio B. Gaertner & Asad Kausar & Luke Watson, 2019. "Overconfidence and Corporate Tax Policy," Review of Accounting Studies, Springer, vol. 24(3), pages 1114-1145, September.
  20. Yu.E. Labunets & I.A. Mayburov, 2020. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(4), pages 458-487.
  21. Jennifer Blouin, 2014. "Defining and Measuring Tax Planning Aggressiveness," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 875-900, December.
  22. Thomas R. Kubick & Yijun Li & John R. Robinson, 2020. "Tax-savvy executives," Review of Accounting Studies, Springer, vol. 25(4), pages 1301-1343, December.
  23. Bradshaw, Mark & Liao, Guanmin & Ma, Mark (Shuai), 2019. "Agency costs and tax planning when the government is a major Shareholder," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 255-277.
  24. Menichini, Amilcar A., 2020. "How do firm characteristics affect the corporate income tax revenue?," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 146-162.
  25. Flagmeier, Vanessa & Müller, Jens & Sureth, Caren, 2020. "When do firms highlight their effective tax rate?," arqus Discussion Papers in Quantitative Tax Research 259, arqus - Arbeitskreis Quantitative Steuerlehre.
  26. Yiqing Tan, 2021. "Industry tournament incentives and audit fees," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 587-612, March.
  27. Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021. "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, vol. 15(2), pages 459-495, February.
  28. Kim, Tae-Nyun & Lee, Pil-Seng, 2023. "Product market threats and tax avoidance," International Review of Financial Analysis, Elsevier, vol. 86(C).
  29. Jason DeBacker & Bradley T. Heim & Anh Tran & Alexander Yuskavage, 2015. "Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit," Journal of Law and Economics, University of Chicago Press, vol. 58(2), pages 291-324.
  30. Uhde, André, 2021. "Tax avoidance through securitization," The Quarterly Review of Economics and Finance, Elsevier, vol. 79(C), pages 411-421.
  31. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  32. Wang, Wei & Wang, Hua & Wu, Ji (George), 2021. "Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms," Pacific-Basin Finance Journal, Elsevier, vol. 69(C).
  33. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
  34. Lukas Timbate & Dereje Asrat, 2023. "Corporate Financial Reporting and Taxes: How Important Is Prior Performance?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 490-517, September.
  35. Kubick, Thomas R. & Lockhart, G. Brandon, 2016. "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 255-277.
  36. Aparicio, Karen & Kim, Ryoonhee, 2023. "External capital market frictions, corporate governance, and tax avoidance: Evidence from the TED spread," Finance Research Letters, Elsevier, vol. 52(C).
  37. Allison Koester & Terry Shevlin & Daniel Wangerin, 2017. "The Role of Managerial Ability in Corporate Tax Avoidance," Management Science, INFORMS, vol. 63(10), pages 3285-3310, October.
  38. Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.
  39. Elena Fernández-Rodríguez & Roberto García-Fernández & Antonio Martínez-Arias, 2019. "Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
  40. Anastasia Kraft, 2014. "What Really Affects German Firms' Effective Tax Rate?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 5(3), pages 1-19, July.
  41. DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  42. Elisabeth Bustos Contell & Salvador Climent-Serrano & Gregorio Labatut-Serer, 2018. "The evolution of the tax burden for EU companies," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(4), December.
  43. Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
  44. Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019. "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper 36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  45. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
  46. Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021. "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, vol. 70(C).
  47. Namryoung Lee, 2018. "R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms," Sustainability, MDPI, vol. 11(1), pages 1-12, December.
  48. Mostafa Monzur Hasan & Ahsan Habib & Nurul Alam, 2021. "Asset Redeployability and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 183-219, June.
  49. Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019. "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 175-201.
  50. Nesbitt, Wayne L. & Outslay, Edmund & Persson, Anh V., 2023. "A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks," Journal of Accounting and Economics, Elsevier, vol. 75(2).
  51. Shen, Huayu & Hou, Fei & Peng, Miaowei & Xiong, Hao & Zuo, Haohao, 2021. "Economic policy uncertainty and corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  52. Tao Zeng, 2016. "Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value," Accounting Perspectives, John Wiley & Sons, vol. 15(1), pages 7-30, March.
  53. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
  54. Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
  55. Hossain, Mahmud & Mitra, Santanu, 2023. "Does headquarters location matter in corporate tax avoidance?," Journal of Financial Stability, Elsevier, vol. 64(C).
  56. Gallemore, John & Labro, Eva, 2015. "The importance of the internal information environment for tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 149-167.
  57. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
  58. Tao Zeng, 2017. "Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 345-369, December.
  59. Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023. "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 295-327, January.
  60. Yoojin Shin & Jungmi Park, 2022. "Differences in Tax Avoidance According to Corporate Sustainability with a Focus on Delisted Firms," Sustainability, MDPI, vol. 14(11), pages 1-13, May.
  61. Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna, 2022. "Does corporate tax avoidance promote managerial empire building?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  62. Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023. "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, vol. 55(2).
  63. Tao Chen & Youchao Tan & Jinghua Wang & Cheng (Colin) Zeng, 2022. "The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance," Management Science, INFORMS, vol. 68(11), pages 8319-8342, November.
  64. Michelle Hanlon & Edward L. Maydew & Daniel Saavedra, 2017. "The taxman cometh: Does tax uncertainty affect corporate cash holdings?," Review of Accounting Studies, Springer, vol. 22(3), pages 1198-1228, September.
  65. Joshua Aronmwan, Edosa & Okafor, Chinwuba, 2019. "Corporate Tax Avoidance: Review Of Measures And Prospects," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 21-42, September.
  66. Zheng, Suyan, 2017. "Can corporate diversification induce more tax avoidance?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 47-60.
  67. Eric Zwick, 2018. "The Costs of Corporate Tax Complexity," NBER Working Papers 24382, National Bureau of Economic Research, Inc.
  68. Tao Chen & Sidney Leung & Lingmin Xie, 2021. "Does credit rating conservatism matter for corporate tax avoidance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5681-5730, December.
  69. Alena Andrejovska & Veronika Pulikova, 2018. "Tax Revenues in the Context of Economic Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(1), pages 133-141.
  70. John Gallemore & Brandon Gipper & Edward Maydew, 2019. "Banks as Tax Planning Intermediaries," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 169-209, March.
  71. Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
  72. Sabrina Chi & Shawn X. Huang & Juan Manuel Sanchez, 2017. "CEO Inside Debt Incentives and Corporate Tax Sheltering," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 837-876, September.
  73. Kovermann, Jost & Wendt, Martin, 2019. "Tax avoidance in family firms: Evidence from large private firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 145-157.
  74. Saskia Kohlhase & Jochen Pierk, 2020. "The effect of a worldwide tax system on tax management of foreign subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1312-1330, October.
  75. Shen, Yuxin & Xu, Hanwen & Yu, Shuangli & Xu, Wei & Shen, Yongjian, 2022. "Air pollution and tax avoidance: New evidence from China," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 402-420.
  76. repec:zbw:bofrdp:2016_005 is not listed on IDEAS
  77. Evgeny N. Evstigneev & Natalya G. Viktorova, 2017. "Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(2), pages 78-91.
  78. Alharbi, Samar & Atawnah, Nader & Al Mamun, Md & Ali, Muhammad Jahangir, 2022. "Local culture and tax avoidance: Evidence from gambling preference behavior," Global Finance Journal, Elsevier, vol. 52(C).
  79. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  80. Issam Laguir & Jamal Elbaz & Lamia Laguir, 2015. "Empirical evidence on SMEs' tax management," Applied Economics Letters, Taylor & Francis Journals, vol. 22(14), pages 1133-1137, September.
  81. Baghdadi, Ghasan & Podolski, Edward J. & Veeraraghavan, Madhu, 2022. "CEO risk-seeking and corporate tax avoidance: Evidence from pilot CEOs," Journal of Corporate Finance, Elsevier, vol. 76(C).
  82. Ke Na & Wenjia Yan, 2022. "Languages and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 27(1), pages 148-184, March.
  83. Giese, Henning & Koch, Reinald & Gamm, Markus, 2022. "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research 270, arqus - Arbeitskreis Quantitative Steuerlehre.
  84. Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.
  85. Alena Andrejovska, 2019. "Effective Tax Rate in the Context of the Economic Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 15(2), pages 31-40.
  86. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.
  87. Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
  88. Nguyen, Justin Hung, 2022. "How do labor adjustment costs affect corporate tax planning? Evidence from labor skills," International Review of Financial Analysis, Elsevier, vol. 83(C).
  89. Guangyong Lei & Wanwan Wang & Junli Yu & Kam C. Chan, 2022. "Cultural Diversity and Corporate Tax Avoidance: Evidence from Chinese Private Enterprises," Journal of Business Ethics, Springer, vol. 176(2), pages 357-379, March.
  90. Mohd Waliuddin Mohd Razali & Afizal Eizaz Abdul Razak & Sharon Cheuk Choy Sheung & Dyg Haszelinna Abg Ali, 2019. "Directors Remuneration and Tax Planning of Listed Companies," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(11), pages 544-553, November.
  91. Lisa De Simone & Jordan Nickerson & Jeri Seidman & Bridget Stomberg, 2020. "How Reliably Do Empirical Tests Identify Tax Avoidance?†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1536-1561, September.
  92. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
  93. Anna Bánociová & Slavomíra Ťahlová, 2020. "Tax Loss Amortization of Companies in Slovakia," JRFM, MDPI, vol. 13(10), pages 1-14, October.
  94. Chaudhry, Neeru, 2021. "Tax aggressiveness and idiosyncratic volatility," The North American Journal of Economics and Finance, Elsevier, vol. 58(C).
  95. Daniel Fonseca Costa & Brenda Melissa Fonseca & Lélis Pedro Andrade & Bruno César Melo Moreira, 2023. "Bibliometric and scientometric analysis of the scientific field in taxation," SN Business & Economics, Springer, vol. 3(1), pages 1-28, January.
  96. Baban Eulaiwi & Ahmed Al‐Hadi & Lien Duong & Keira Clark & Grantley Taylor & Brian Perrin, 2022. "Audit pricing and corporate whistleblower governance: evidence from Australian financial firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2339-2384, June.
  97. Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
  98. Thomsen, Martin & Watrin, Christoph, 2018. "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 40-63.
  99. Brown, James R. & Martinsson, Gustav & Thomann, Christian, 2021. "Government lending in a crisis," Journal of Corporate Finance, Elsevier, vol. 71(C).
  100. Melanie Steinhoff, 2015. "Management Compensation, Monitoring and Aggressive Corporate Tax Planning," CQE Working Papers 4115, Center for Quantitative Economics (CQE), University of Muenster.
  101. Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017. "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers 587, Universidade do Porto, Faculdade de Economia do Porto.
  102. Laing, Elaine & Gurdgiev, Constantin & Durand, Robert B. & Boermans, Boris, 2019. "U.S. tax inversions and shareholder wealth effects," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 35-52.
  103. Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Bank of Finland Research Discussion Papers 5/2016, Bank of Finland.
  104. Donohoe, Michael P., 2015. "The economic effects of financial derivatives on corporate tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 1-24.
  105. Chaudhry, Neeru & Au Yong, Hue Hwa & Veld, Chris, 2017. "Tax avoidance in response to a decline in the funding status of defined benefit pension plans," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 48(C), pages 99-116.
  106. Wen, Wen & Cui, Huijie & Ke, Yun, 2020. "Directors with foreign experience and corporate tax avoidance," Journal of Corporate Finance, Elsevier, vol. 62(C).
  107. Faozi A. Almaqtari & Tamer Elsheikh & Omar Ikbal Tawfik & Mayada Abd El-Aziz Youssef, 2022. "Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey," Sustainability, MDPI, vol. 14(24), pages 1-27, December.
  108. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
  109. Alena Andrejovska & Jozef Glova & Martina Regaskova & Natalia Slyvkanyc, 2024. "The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 27(1), pages 175-191, March.
  110. Steinhoff, Melanie, 2015. "Management compensation, monitoring and aggressive corporate tax planning," CAWM Discussion Papers 83, University of Münster, Münster Center for Economic Policy (MEP).
  111. Schochet, Sholom & Benlemlih, Mohammed & Jaballah, Jamil, 2022. "Is corporate tax avoidance related to employee treatment?," Journal of Empirical Finance, Elsevier, vol. 69(C), pages 63-80.
  112. Ekici, Emrah & Ruseva, Marina Y., 2022. "Do stock options and stock awards provide managers different incentives for corporate disclosure?," Advances in accounting, Elsevier, vol. 59(C).
  113. Han Kim, E. & Lu, Yao & Shi, Xinzheng & Zheng, Dengjin, 2022. "How does stock liquidity affect corporate tax noncompliance? Evidence from China✰," Journal of Comparative Economics, Elsevier, vol. 50(3), pages 688-712.
  114. Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala, 2015. "Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 138-147.
  115. Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015. "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 1-17.
  116. Wei Huang & Tingting Ying & Yun Shen, 2018. "Executive cash compensation and tax aggressiveness of Chinese firms," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 1151-1180, November.
  117. Kathleen Powers & John R. Robinson & Bridget Stomberg, 2016. "How do CEO incentives affect corporate tax planning and financial reporting of income taxes?," Review of Accounting Studies, Springer, vol. 21(2), pages 672-710, June.
  118. Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023. "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1207-1242, November.
  119. Ziqi Gao & Louise Yi Lu & Yangxin Yu, 2019. "Local Social Environment, Firm Tax Policy, and Firm Characteristics," Journal of Business Ethics, Springer, vol. 158(2), pages 487-506, August.
  120. Roman Lanis & Grant Richardson & Chelsea Liu & Ross McClure, 2019. "The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation," Journal of Business Ethics, Springer, vol. 160(2), pages 463-498, December.
  121. Richardson, Grant & Taylor, Grantley, 2015. "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 458-485.
  122. Lin, Shannon & Tong, Naqiong & Tucker, Alan L., 2014. "Corporate tax aggression and debt," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 227-241.
  123. Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald J. Lobo, 2018. "Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness," Journal of Business Ethics, Springer, vol. 150(3), pages 879-902, July.
  124. Yinka Mashood Salaudeen* & Rafiu Olayinka Akano, 2018. "Non-Linearity in Determinants of Corporate Effective Tax Rate: Further Evidence from Nigeria," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 4(3), pages 56-63, 03-2018.
  125. McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
  126. Kubick, Thomas R. & Lockhart, G. Brandon, 2017. "Corporate tax aggressiveness and the maturity structure of debt," Advances in accounting, Elsevier, vol. 36(C), pages 50-57.
  127. Ahmed Al-Hadi & Grantley Taylor & Grant Richardson, 2022. "Are corruption and corporate tax avoidance in the United States related?," Review of Accounting Studies, Springer, vol. 27(1), pages 344-389, March.
  128. Elisabeth Bustos-Contell & Salvador Climent-Serrano & Gregorio Labatut-Serer, 2017. "Offshoring in the European Union: a Study of the Evolution of the Tax Burden," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(2), June.
  129. Tao Chen & Chen Lin & Xiang Shao, 2022. "Globalization and U.S. Corporate Tax Policies: Evidence from Import Competition," Management Science, INFORMS, vol. 68(8), pages 6145-6162, August.
  130. Hui Liang James, 2020. "CEO age and tax planning," Review of Financial Economics, John Wiley & Sons, vol. 38(2), pages 275-299, April.
  131. Luo, Jinbo & Ni, Xiaoran & Tian, Gary Gang, 2020. "Short selling and corporate tax avoidance: Insights from a financial constraint view," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
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