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 U.S. publicly listed firms over the 1987–2013 period, we find that tax avoidance is significantly...

In this study, we examine whether state-level corruption and corporate tax avoidance in the U.S. are related. Using a sample of 36,078 U.S. firm-year observations from 1998 to 2014, we find that corruption is significantly positively related to tax avoidance. Our main finding is consistent...

This study examines the association between firm life cycle stages and corporate tax avoidance employing the Dickinson (2011) model of firms' life cycle stages. Based on a large dataset of U.S. publicly listed firms over the 1987–2013 period, we find that compared to the shake-out stage of a...

We examine the relation between corporate tax avoidance and labor investment efficiency. Using Jung et al. (2014) model for labor investment efficiency, we find that tax avoidance is negatively associated with more efficient investment in labor. Specifically, firms with more efficient...