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Determinants of tax haven utilization: evidence from Australian firms


  • Grantley Taylor
  • Grant Richardson
  • Ross Taplin
  • Steven Cahan


type="main" xml:id="acfi12064-abs-0001"> This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000 firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance-based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax haven utilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization.

Suggested Citation

  • Grantley Taylor & Grant Richardson & Ross Taplin & Steven Cahan, 2015. "Determinants of tax haven utilization: evidence from Australian firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 545-574, June.
  • Handle: RePEc:bla:acctfi:v:55:y:2015:i:2:p:545-574

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    1. repec:kap:asiapa:v:35:y:2018:i:2:d:10.1007_s10490-017-9554-8 is not listed on IDEAS
    2. repec:eee:worbus:v:53:y:2018:i:2:p:177-193 is not listed on IDEAS

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