through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the … indicate that tax avoidance significantly and positively affects the cost of debt, suggesting that firms engaging in tax … avoidance may experience greater borrowing costs. Additionally, tax risk disclosure is shown to directly and significantly …

returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing …

treat this asset class preferentially to avoid overburdening family firms, and sophisticated tax avoidance strategies by … consistent with a tax avoidance motive. We further estimate that the amount of foregone gift tax revenue due to timing responses …