Our findings are strongest among firms with greater tax risk, higher labor costs, and weaker corporate governance. Our study contributes to the literature examining tax planning consequences by providing evidence that a tradeoff exists between aggressive tax planning and investments in labor. There...
Managers of multinational companies often favour an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and t
labor investmentWe examine the association between aggressive tax planning and labor investment efficiency among U.S. firms. Labor is an important input to production that is mTraini, SimoneGoldman, Nathan C.Lewellen, ChristinaSocial Science Electronic Publishing...