The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness
Sign Up to like & getrecommendations! Published in 2025 at "Corporate Social Responsibility and Environmental Management"
DOI: 10.1002/csr.70009
Abstract: In this paper, we examine whether gender diversity on board audit committees promotes socially responsible corporate tax behavior by analyzing the influence of female directors on aggressive tax strategies. We explore this relationship through the… read more here.
Keywords: corporate tax; gender; gender discrimination; tax aggressiveness ... See more keywords
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results
Sign Up to like & getrecommendations! Published in 2018 at "Journal of International Development"
DOI: 10.1002/jid.3348
Abstract: International corporate tax is an important source of government revenue, especially in lower†income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in… read more here.
Keywords: tax; global distribution; corporate tax; revenue ... See more keywords
Corporate Tax Avoidance and Neutralization Techniques: A Case Study on the Panama Papers
Sign Up to like & getrecommendations! Published in 2019 at "Critical Criminology"
DOI: 10.1007/s10612-019-09455-7
Abstract: This study examines the accounts provided by the CEOs of the corporations involved in the so-called Panama Papers scandal in order to advance the criminological understandings of how corporations challenge the law and how they… read more here.
Keywords: study; tax avoidance; panama papers; tax ... See more keywords
The legitimation of corporate tax minimization
Sign Up to like & getrecommendations! Published in 2019 at "Accounting, Organizations and Society"
DOI: 10.1016/j.aos.2018.10.004
Abstract: Since the Global Financial Crisis, corporate tax minimization strategies have come under increasing public scrutiny. While the legitimacy of ‘aggressive’ practices has been challenged, corporate tax minimization largely remains unquestioned and manifests in corporate tax… read more here.
Keywords: field; legitimation corporate; tax minimization; tax ... See more keywords
Corporate tax compliance: Is a change towards trust-based tax strategies justified?
Sign Up to like & getrecommendations! Published in 2018 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2018.06.003
Abstract: Both the power of tax authorities to detect and punish non-compliance and the perceived trust in the tax authorities are generally assumed to affect tax compliance. In the present study, we build from the Slippery… read more here.
Keywords: tax; tax compliance; compliance; power ... See more keywords
Reducing tax compliance costs through corporate tax base harmonization in the European Union
Sign Up to like & getrecommendations! Published in 2020 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2020.100355
Abstract: The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border… read more here.
Keywords: compliance costs; ccctb; tax compliance; tax ... See more keywords
Consumer reactions to corporate tax strategies: the role of political ideology
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Business Research"
DOI: 10.1016/j.jbusres.2016.12.011
Abstract: This study contributes to research on how stakeholders react to corporate tax strategies (CTSs). In two experiments we show that consumers are more likely to react negatively to ‘aggressive’ rather than to reward ‘conservative’ CTSs.… read more here.
Keywords: tax; political ideology; ideology; consumer reactions ... See more keywords
Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Comparative Economics"
DOI: 10.1016/j.jce.2019.02.005
Abstract: Abstract This paper adds to the literature by identifying the causality of corporate tax policy on firm innovation in a developing country. We exploit the China’s 2006 corporate income tax base reform to integrate the… read more here.
Keywords: firm innovation; firm; developing country; tax policy ... See more keywords
Big data tax enforcement and corporate tax digital transformation: evidence from China
Sign Up to like & getrecommendations! Published in 2025 at "Applied Economics Letters"
DOI: 10.1080/13504851.2025.2579852
Abstract: : This study uses the implementation of the Golden Tax Project Phase III (CTAIS-3) in China as a quasi-natural experiment to explore the impact of big data tax enforcement on the corporate tax digital transformation.… read more here.
Keywords: corporate tax; tax digital; tax; digital transformation ... See more keywords
Takeover Threats and Corporate Tax Avoidance: Evidence from Market-Oriented Control Reform in China
Sign Up to like & getrecommendations! Published in 2024 at "Emerging Markets Finance and Trade"
DOI: 10.1080/1540496x.2024.2399528
Abstract: ABSTRACT The passage of the merger and acquisition (M&A) policy introduces a shock to takeover threats, which serve as exogenous factors influencing tax avoidance incentives at the firm level. We investigate the impact of takeover… read more here.
Keywords: tax avoidance; takeover threats; corporate tax;
Unearthing hidden agendas: carbon emissions and corporate tax strategies
Sign Up to like & getrecommendations! Published in 2024 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-09-2023-0573
Abstract: Purpose This study aims to investigate the relationship between carbon risk and tax avoidance practices among American firms. Design/methodology/approach The research examines 854 American firms over the period from 2015 to 2021. A two-stage least… read more here.
Keywords: tax avoidance; carbon; corporate tax; carbon risk ... See more keywords