Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading
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DOI: 10.1007/s11156-020-00898-6
Abstract: Despite the agency perspective of corporate tax avoidance, there is little empirical evidence that managers do extract rents derived from aggressive tax practices. This study investigates the association between tax aggressiveness and managerial rent extraction… read more here.
Keywords: managerial rent; aggressive tax; insider; tax aggressiveness ... See more keywords
Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
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DOI: 10.18267/j.polek.1264
Abstract: In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses… read more here.
Keywords: tax; methodology; tax planning; impact aggressive ... See more keywords