We investigate the relationship between government deficits and corporate tax avoidance. We propose three channels … through which government deficits can affect corporate tax avoidance, including (i) perceptions of expected tax enforcement … positively associated with corporate tax avoidance, consistent with higher deficits shaping expectations of weaker tax …

to engage in benchmarking and reverse engineering, behaviors that would likely cause some tax directors to pursue more …

changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a non-profit activist group … increase their subsidiary disclosure, decrease tax avoidance, and reduce the use of subsidiaries in tax haven countries … sufficiently changed the costs and benefits of tax avoidance such that tax expense increased for scrutinized firms. The results …

changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a nonprofit activist group, levied … increase their subsidiary disclosure, decrease tax avoidance, and reduce the use of subsidiaries in tax haven countries … sufficiently changed the costs and benefits of tax avoidance such that tax expense increased for scrutinized firms. The results …