Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by tax activists and NGOs, has revolved around transparency as a possible corrective...
GAAP ETR as total tax expense divided by pre-tax income, GAAP ETR反映的是通过永久性账税差异进行的税收规避,比如说投资于税收优惠的资产、在外国税率较低的国家投资,以及参与导致税收损失而不是账面损失的交易。 Cash ETR as cash taxes paid divided by pre-tax income,cash ETR反映的是永久和暂时性的账...
We examine the extent to which inferences about corporate tax avoidance over the past twenty-seven years change when we examine the full population of firms, as opposed to a profitable and/or taxable subsample. In contrast to prior research findings, our results suggest that on average firms ...
Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or pursue ...
CorporateTaxAvoidanceandHighPoweredIncentivesMihirA.DesaiHarvardUniversityandNBER(mdesai@hbs.edu)DhammikaDharmapalaUniversityofConnecticut(dhammika.dharmapala@uconn.edu)November2004AbstractThispaperanalyzesthelinksbetweencorporatetaxavoidanceandthegrowthofhigh-poweredincentivesformanagers.Wedevelopasimplemodelthat...
Analysis of the reasonable corporate tax avoidance 青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译! 翻译结果1翻译结果2翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 分析企业的合理避税...
A novel measure of corporate tax avoidance (the component of the book-tax gap not attributable to accounting accruals) allows for an investigation of the link between tax avoidance and incentive compensation. Increases in incentive compensation tend to reduce the level of tax sheltering, in a ...
[社会学]Long-Run Corporate Tax Avoidancelong-run corporate tax avoidancebr/br/scott dyreng university of north carolina michelle hanlon university of michigan edward l. maydew university of north carolinabr/br/october 7, 2005br/br/preliminary. please do not quote.br/br/abstract how prevalent is...
of climate policy uncertainty on their firms through tax planning strategies leading to corporate tax avoidance. While prior research has investigated the effect of climate policy uncertainty on corporate outcomes such as stock returns, total factor productivity, and firm values (Treepongkaruna et al....
We find evidence of a positive association between the level of corporate customer concentration and the extent of tax avoidance. In addition, we find that the positive relation between corporate customer concentration and tax avoidance is more pronounced when a firm has a lower market share in ...