Tax avoidance
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Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan Open
To fight evasion, many developing countries use production-inefficient tax policies. This includes minimum tax schemes whereby firms are taxed on either profits or turnover, depending on which tax liability is larger. Such schemes create n…
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Can Corporate Income Tax Cuts Stimulate Innovation? Open
We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovati…
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The determinants of tax haven FDI Open
This paper examines the determinants of a multinational enterprise's (MNEs) decision to set up tax haven subsidiaries. We adapt the firm-specific advantage–country-specific advantage (FSA–CSA) framework and construct a number of empiricall…
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Quantifying International Tax Avoidance: A Review of the Academic Literature Open
This paper provides a brief review of the academic literature that assesses the quantitative importance of tax avoidance behaviour of multinational entities (MNEs) by means of income shifting from high-tax to low-tax affiliates. Existing s…
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The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013 Open
This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The samples of this study were 120 manufacturing companies listed in …
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PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 Open
The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoid…
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The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them* Open
This article provides evidence from a fragile state that citizens demand more of a voice in the government when it tries to tax them. I examine a field experiment randomizing property tax collection across 356 neighborhoods of a large Cong…
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Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Open
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax …
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Corporate tax avoidance: is tax transparency the solution? Open
This is the final published version. Also available from Taylor & Francis via the DOI in this record.
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Does Information Asymmetry Affect Corporate Tax Aggressiveness? Open
We investigate the effect of information asymmetry on corporate tax avoidance. Using a difference-in-differences matching estimator to assess the effects of changes in analyst coverage caused by broker closures and mergers, we find that fi…
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Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak Open
This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 w…
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Tax haven networks and the role of the Big 4 accountancy firms Open
This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive …
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Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data Open
This paper uses a global dataset with information about 210,000 corporations in 142 countries to investigate whether tax avoidance by multinational firms is more prevalent in less-developed countries. The paper proposes a novel approach to…
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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Open
This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainabilit…
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Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance? Open
This study examines whether a firm’s life cycle explains its propensity to engage in corporate tax avoidance. Based on the Dickinson (2011) model of firm life cycle stages and a large dataset of US publicly listed firms over the 1987–2013 …
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Corporate Tax Havens and Transparency Open
We investigate shareholders' reactions to the increased transparency of corporate tax haven activities in a hand-collected subsidiary data set covering 17,331 publicly listed firms in 52 countries. An increase in transparency through the s…
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LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN Open
Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legalor illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earningmanagement affected cor…
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Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility Open
Employees' behavior and corporate social responsibility (CSR) can affect firms’ profitability and increase the corporate economic burden. This current research endeavors to explore how business firms navigate employees' technology-driven b…
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Tax avoidance over time: A comparison of European and U.S. firms Open
In recent years, the international tax policy debate has focused on the tax avoidance strategies applied by multinational firms. We investigate whether differences can be observed over time between the tax avoidance behaviors of U.S. firms…
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The Role of Managerial Ability in Corporate Tax Avoidance Open
Most prior studies model tax avoidance as a function of firm-level characteristics and do not consider how individual executive characteristics affect tax avoidance. This paper investigates whether executives with superior ability to effic…
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Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Open
This study aimed to analyze the influence of ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies against tac avoidance. Tax avoidance is a dependent variable in this study. Tax avoidance is measure…
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment Open
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how m…
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Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015 Open
Taxes are compulsory contributions  from the subject of tax and designated to the State. The Company as one of the tax subjects who contributed the most in State tax revenues. Tax for companies is a burden that can reduce corporate profit…
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Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy Open
Tax payments stimulate business enterprises to choose tax management through tax avoidance activities, which is the legal practice to reduce the amount of tax payable. In developing economies, taxation is considered more critical for budge…
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Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies? Open
The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations…
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The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms Open
This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found a positive relationship between t…
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Audit committee characteristics and tax avoidance: Evidence from an emerging economy Open
This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010-201…
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Governance quality and tax morale and compliance in Zimbabwe’s informal sector Open
Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on t…
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Measuring the Effects of Corporate Tax Cuts Open
On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes. However, perhaps none was as impo…
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Taxing Africa : Coercion, Reform and Development Open
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade…