Tax Avoidance as a Sustainability Problem
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DOI: 10.1007/s10551-016-3162-2
Abstract: This manuscript proposes that tax avoidance can be better understood and mitigated as a sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but one that erodes critical common spaces necessary… read more here.
Keywords: tax; sustainability problem; tax avoidance;
The Influence of Organizations’ Tax Avoidance Practices on Consumers’ Behavior: The Role of Moral Reasoning Strategies, Political Ideology, and Brand Identification
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DOI: 10.1007/s10551-020-04610-5
Abstract: This study adopts moral reasoning strategies (moral rationalization and decoupling) to investigate why consumers support companies involved in ethical transgressions. Drawing on several cases of real multinationals publicly involved in tax avoidance practices, it aims… read more here.
Keywords: moral reasoning; ideology; reasoning strategies; brand ... See more keywords
Time Orientation in Languages and Tax Avoidance
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DOI: 10.1007/s10551-021-04892-3
Abstract: Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If future costs of tax avoidance are non-trivial, we posit that strong future… read more here.
Keywords: tax avoidance; time orientation; tax; orientation languages ... See more keywords
Corporate Tax Avoidance and Neutralization Techniques: A Case Study on the Panama Papers
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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
Avoidance behaviors circumventing the sugar-sweetened beverages tax
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DOI: 10.1016/j.foodpol.2021.102166
Abstract: Abstract Taxes on sugar-sweetened beverages and other types of “sin taxes” are usually introduced at the local level and on the supply side; the efficacy of such taxes is challenged by tax avoidance behavior. In… read more here.
Keywords: sweetened beverages; sugar sweetened; sugar; avoidance ... See more keywords
Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market
Sign Up to like & getrecommendations! Published in 2020 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2020.100304
Abstract: Abstract This paper examines the relationship between tax avoidance, corporate governance, and corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on stock market returns. Using a sample of Egyptian firms for… read more here.
Keywords: tax; corporate governance; governance corporate; avoidance corporate ... See more keywords
Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Business Research"
DOI: 10.1016/j.jbusres.2020.07.012
Abstract: Abstract The objective of this paper is to assess the existence of transactions within business groups in Ecuador with the motivation of reducing their tax burden, and to characterize the conditions of this behavior. It… read more here.
Keywords: business groups; tax; ecuadorian firms; business ... See more keywords
Higher taxes at the top? The role of tax avoidance
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DOI: 10.1016/j.jedc.2021.104187
Abstract: Abstract How does the presence of endogenous tax compliance alter optimal taxation in the United States? Using a full-scale macroeconomic model augmented with endogenous tax avoidance, I show that extremely high marginal tax rates for… read more here.
Keywords: tax; taxes top; top role; higher taxes ... See more keywords
Corporate tax avoidance and cost of equity capital: international evidence
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DOI: 10.1080/00036846.2019.1706716
Abstract: ABSTRACT This study examines the association between firm’s tax avoidance activities and cost of equity capital across 17 countries. Consistent with the prior study based on the U.S. evidence, within strong investor protection countries, the… read more here.
Keywords: tax; firm tax; cost equity; tax avoidance ... See more keywords
Evidence on Aggressive Tax Avoidance by German State-Owned Enterprises and its Driving Factors
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DOI: 10.1080/09644008.2020.1814258
Abstract: This paper investigates the tax avoidance behaviour of German state-owned enterprises (SOEs). Based on firm-specific data of state-owned and private firms from the period between 2004 and 2013 obta... read more here.
Keywords: state; german state; state owned; owned enterprises ... See more keywords
Tax strategies and organisational communication in MNC supply chains: case studies
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DOI: 10.1080/13675567.2016.1206065
Abstract: ABSTRACT Communication is a key component of operational efficiency which in turn contributes to a firm’s profitability by reducing costs. In addition taxes are a significant expense for profitable firms. Multiple methods for tax avoidance… read more here.
Keywords: strategies organisational; tax; communication; tax strategies ... See more keywords