Dyreng, Scott; Jacob, Martin; Jiang, Xu; Müller, … - 2023
borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the … between tax avoidance and incidence an empirical question. We find that firms whose shareholders bear less of the economic … tax avoidance if shareholders do not entirely bear the corporate tax burden. In particular, when the incidence of the …