This study investigates the relationship between culture and tax evasion across countries. Specifically, the study unpackages culture in terms of Hofstede's (1980) power distance, individualism, uncertainty avoidance and masculinity cultural dimensions, and develops hypotheses which consider...

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...