Choi, Sunhwa; Jo, Jaehee; Jung, Taejin; Sunwoo, Hee-Yeon - 2023
We examine whether and how managers alter their tax avoidance strategies when the country adopts stricter competition … laws. Using comprehensive data on competition laws from 44 countries, we find that firms engage in more tax avoidance when … the country’s competition laws become stricter. This result is consistent with managers using tax avoidance as a way to …