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1. Taxing democracy
: understanding tax avoidance and evasion
by Braithwaite, V. A. 1951- (Valerie A.)
2003, ISBN 9780754622437, 303
Tax evasion | Taxation
Book
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2. Full Text Long-Run Corporate Tax Avoidance
by Scott D. Dyreng and Michelle Hanlon and Edward L. Maydew
The Accounting Review, ISSN 0001-4826, 1/2008, Volume 83, Issue 1, pp. 61 - 82
We develop and describe a new measure of long-run corporate tax avoidance that is based on the ability to pay a low amount of cash taxes per dollar of pre-tax... 
Corporate income taxes | Income taxes | Corporate taxes | Deferred taxes | Generally accepted accounting principles | Effective tax rate | Property taxes | Cash | Business structures | Total taxes | Long-run tax avoidance | Tax persistence | Cash tax | ASSETS | EARNINGS MANAGEMENT | TAXABLE INCOME | PERSISTENCE | cash tax | FIRMS | long-run tax avoidance | CASH FLOWS | effective tax rate | VALUATION ALLOWANCE | tax persistence | BUSINESS, FINANCE | FUTURE EARNINGS | Measurement | Tax planning | Research | Taxation | Corporations | Tax rates | Studies | Effective income tax rates | Tax avoidance | Cash flow | Financial accounting standards | Corporate income tax
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3. Transfer pricing & tax avoidance
: jurisdictional comparisons
by Chodikoff, David Wallen, editor
2014, First edition., ISBN 9780414033504, ix, 591 pages
Taxation | Law and legislation | Tax evasion | Transfer pricing
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4. Full Text Corporate governance, incentives, and tax avoidance
by Armstrong, Christopher S and Blouin, Jennifer L and Jagolinzer, Alan D and Larcker, David F
Journal of Accounting and Economics, ISSN 0165-4101, 08/2015, Volume 60, Issue 1, pp. 1 - 17
We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve... 
Tax avoidance | FIN 48 | Corporate governance | CEO incentives | Tax aggressiveness | PRICES | EVASION | BUSINESS, FINANCE | RISK-TAKING INCENTIVES | INCOME | AGGRESSIVENESS | ECONOMICS | QUANTILE REGRESSION APPROACH | Tax planning | Tax incentives | Tax evasion
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5. Full Text Customer–supplier relationships and corporate tax avoidance
by Cen, Ling and Maydew, Edward L and Zhang, Liandong and Zuo, Luo
Journal of Financial Economics, ISSN 0304-405X, 02/2017, Volume 123, Issue 2, pp. 377 - 394
We investigate whether firms in close customer–supplier relationships are better able to identify and implement tax avoidance strategies via supply chains.... 
Supply chain | Tax avoidance | Suppliers | Industrial organization | Customers | CAPITAL STRUCTURE CHOICE | MANAGEMENT | FIRMS | INCENTIVES | DEBT | BUSINESS, FINANCE | AGGRESSIVENESS | ECONOMICS | Business schools | Corporations | Tax evasion | Analysis | Tax planning | Taxation | Tax rates | Logistics | Studies | Corporate taxes | Customer relations | Supply chains
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6. Full Text Corporate tax avoidance and high-powered incentives
by Desai, Mihir A and Dharmapala, Dhammika
Journal of Financial Economics, ISSN 0304-405X, 2006, Volume 79, Issue 1, pp. 145 - 179
This paper analyzes the links between corporate tax avoidance and the growth of high-powered incentives for managers. A simple model demonstrates the role of... 
Tax avoidance | Incentive compensation | Corporate governance | Stock options | Tax evasion | EMPIRICAL-ANALYSIS | STOCK-OPTIONS | GOVERNANCE | stock options | EARNINGS MANAGEMENT | TAXABLE INCOME | PAY | incentive compensation | BUSINESS, FINANCE | EXECUTIVE OFFICER COMPENSATION | tax avoidance | corporate governance | ECONOMICS | tax evasion | INVESTOR PROTECTION | FIRM PERFORMANCE | OWNERSHIP | Executives | Compensation and benefits | Tax planning | Analysis | Corporations | Taxation | Tax incentives
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7. Full Text Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
by Chun Keung Hoi and Qiang Wu and Hao Zhang
The Accounting Review, ISSN 0001-4826, 11/2013, Volume 88, Issue 6, pp. 2025 - 2059
We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive... 
Shareholders | Corporate social responsibility | Taxes | Financial accounting | Linear regression | Corporate culture | Regression analysis | Business structures | Modeling | Mathematical dependent variables | Tax avoidance | FIN 48 | Tax aggressiveness | NONFINANCIAL DISCLOSURE | PERSPECTIVE | GOVERNANCE | EARNINGS MANAGEMENT | RISK | corporate social responsibility | INCENTIVES | BUSINESS, FINANCE | tax aggressiveness | corporate culture | tax avoidance | AGGRESSIVENESS | PROPENSITY | OWNERSHIP | ENVIRONMENTAL DISCLOSURES | Influence | Tax planning | Social aspects
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8. Full Text Advertising and tax avoidance
by Mansi, Sattar and Qi, Jianping and Shi, Han
Review of Quantitative Finance and Accounting, ISSN 0924-865X, 02/2020, Volume 54, Issue 2, pp. 479 - 516
We examine the link between firms’ advertising and their tax avoidance. By generating customer awareness, advertising helps shape firm image and reputation... 
Tax avoidance | Economic models | Corporate identity | Advertising | Tax rates
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9. Full Text Is tax avoidance related to firm risk?
by Guenther, David A and Matsunaga, Steven R and Williams, Brian M
Accounting Review, ISSN 0001-4826, 01/2017, Volume 92, Issue 1, pp. 115 - 136
We test whether tax avoidance strategies are associated with greater firm risk. We find that low tax rates tend to be more persistent than high tax rates and... 
Tax avoidance | Firm risk | Effective tax rates | effective tax rates | BUSINESS, FINANCE | tax avoidance | FINANCIAL CONSTRAINTS | AGGRESSIVENESS | VALUATION | VOLATILITY | firm risk | Influence | Tax planning | Business risk | Management | Methods
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10. Full Text CORPORATE TAX AVOIDANCE AND FIRM VALUE
by Mihir A. Desai and Dhammika Dharmapala
The Review of Economics and Statistics, ISSN 0034-6535, 8/2009, Volume 91, Issue 3, pp. 537 - 546
Do corporate tax avoidance activities advance shareholder interests? This paper tests alternative theories of corporate tax avoidance using unexplained... 
Corporate income taxes | Income taxes | Corporate taxes | Long term debt | Deferred taxes | Taxes | Stock options | Business structures | Creative accounting | Tax shelters | DEBT POLICY | INCOME | EARNINGS MANAGEMENT | CONSEQUENCES | SHELTERS | ACCRUALS | SOCIAL SCIENCES, MATHEMATICAL METHODS | ECONOMICS | OWNERSHIP | EVASION | Investor relations | Tax planning | Taxation | Corporations | Analysis | Business enterprises
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11. Full Text The Effects of Executives on Corporate Tax Avoidance
by Scott D.Dyreng and Michelle Hanlon and Edward L. Maydew
The Accounting Review, ISSN 0001-4826, 7/2010, Volume 85, Issue 4, pp. 1163 - 1189
This study investigates whether individual top executives have incremental effects on their firms' tax avoidance that cannot be explained by characteristics of... 
Account executives | Income taxes | Corporate taxes | Taxes | Financial management | Generally accepted accounting principles | Effective tax rate | Chief executive officers | A FORUM ON INDIVIDUAL DIFFERENCES IN ACCOUNTING BEHAVIOR | Cash | Business structures | Tax avoidance | Executive fixed effects | BUSINESS, FINANCE | MANAGEMENT | executive fixed effects | PERFORMANCE | tax avoidance | AGGRESSIVENESS | INCENTIVES | effective tax rate | Executives | Influence | Tax planning | Research | Studies | Effective income tax rates | Effects | Upper management
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12. Full Text Dual Class Ownership and Tax Avoidance
by Sean T. McGuire and Dechun Wang and Ryan J. Wilson
The Accounting Review, ISSN 0001-4826, 7/2014, Volume 89, Issue 4, pp. 1487 - 1516
This study investigates whether the agency conflicts inherent in a dual class ownership structure are associated with the level of firms' tax avoidance. Dual... 
Income taxes | Voting rights | Corporate taxes | Variable coefficients | Financial management | Cash flow | P values | Property taxes | Business entities | Cash | Dual class ownership | Tax avoidance | Agency costs | Ownership structure | ownership structure | FIRM VALUE | dual class ownership | PERFORMANCE | EARNINGS | CORPORATE GOVERNANCE | INCENTIVES | avoidance | BUSINESS, FINANCE | COSTS | FOUNDING-FAMILY OWNERSHIP | agency costs | VOTING-RIGHTS | AGGRESSIVENESS | EQUITY | Corporate governance | Economic aspects | Management research | Dual-class common stock | Management | Tax planning | Research
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13. Full Text Incentives for Tax Planning and Avoidance: Evidence from the field
by Graham, John R and Hanlon, Michelle and Shevlin, Terry and Shroff, Nemit
Accounting Review, ISSN 0001-4826, 2014, Volume 89, Issue 3, pp. 991 - 1023
We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many... 
Tax avoidance | Financial accounting incentives | Reputation | Tax planning | BUSINESS, FINANCE | financial accounting incentives | STOCK-OPTIONS | CORPORATE-FINANCE | EARNINGS MANAGEMENT | tax avoidance | SHELTERS | reputation | REFORM ACT | FIRMS | AGGRESSIVENESS | tax planning
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14. Full Text International Tax Avoidance – Introduction
by Avi-Yonah, Reuven
Accounting, Economics, and Law: A Convivium, ISSN 2194-6051, 03/2017, Volume 7, Issue 1, p. 1367
Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, the various leaks culminating in the Panama Papers have once... 
tax evasion | BEPS | tax avoidance | Tax avoidance | Tax evasion | International taxation | Tax base | Corporate taxes
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15. Full Text Tax avoidance and geographic earnings disclosure
by Hope, Ole-Kristian and Ma, Mark (Shuai) and Thomas, Wayne B
Journal of Accounting and Economics, ISSN 0165-4101, 11/2013, Volume 56, Issue 2-3, pp. 170 - 189
This study tests the relation between corporate tax avoidance and disclosure of geographic earnings for U.S. multinational companies. We find that after the... 
Tax avoidance | Schedule M-3 | SFAS 131 | Geographic earnings disclosure | CORPORATIONS CAPITAL LOCATION | BUSINESS, FINANCE | LAW REVISION | BOOK | MANAGERS | AGGRESSIVENESS | ECONOMICS | MULTINATIONAL-CORPORATIONS | DISCRETIONARY DISCLOSURE | SEGMENT DISCLOSURES | VOLUNTARY DISCLOSURE | Tax administration and procedure | Financial disclosure
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16. Full Text Do IRS Audits Deter Corporate Tax Avoidance?
by Jeffrey L. Hoopes and Devan Mescall and Jeffrey A. Pittman
The Accounting Review, ISSN 0001-4826, 9/2012, Volume 87, Issue 5, pp. 1603 - 1639
We extend research on the determinants of corporate tax avoidance to include the role of Internal Revenue Service (IRS) monitoring. Our evidence from large... 
Business audits | Corporate income taxes | Income taxes | Corporate taxes | Corporate governance | Management audits | Business structures | Tax audits | Cash | Estimated taxes | Tax enforcement | Taxes | IRS audits | Tax compliance | LOCATION | MANAGEMENT | GOVERNANCE | INSTITUTIONAL INVESTORS | EARNINGS | taxes | FIRMS | BUSINESS, FINANCE | INCOME | tax enforcement | SHELTERS | AGGRESSIVENESS | ECONOMICS | tax compliance | Influence | Tax planning | Research | Auditing | Studies | Tax avoidance | Government agencies | Public companies
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17. Full Text The Reputational Costs of Tax Avoidance
by Gallemore, John and Maydew, Edward L and Thornock, Jacob R
Contemporary Accounting Research, ISSN 0823-9150, 2014, Volume 31, Issue 4, pp. 1103 - 1133
We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has... 
BUSINESS, FINANCE | RESTATEMENTS | MANAGEMENT TURNOVER | CONSEQUENCES | SHELTERS | AGGRESSIVENESS | RISK | INCENTIVES | PENALTIES | Conferences and conventions | Tax evasion | Tax planning
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