Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings
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DOI: 10.1002/bse.3881
Abstract: In this study, we examine how managers in firms that have practiced tax avoidance strategically use sustainability activities together with their tax avoidance practices. More specifically, we investigate the moderating impact of ESG on the… read more here.
Keywords: tax avoidance; tax; firm value;
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
Multiple Large Shareholders, Identity, and Corporate Tax Avoidance
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DOI: 10.1017/mor.2024.11
Abstract: Abstract In recent years, the variation in firms' tax-avoidance behavior has attracted a lot of attention, both theoretically and empirically. This study investigates the governance role of multiple large shareholders in firms' tax-avoidance behavior, using… read more here.
Keywords: tax avoidance; tax; multiple large; state controlled ... 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