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Executive Pay Excess Raises Fiduciary Concerns : The 162(M) Provision

Frerick, Austin - 2017

This article analyzes taxpayer data to look at companies that exceed the section 162(m) executive compensation deduction limit. These findings raise serious questions about the management of compensation boards acting in the fiduciary interest of shareholders

Persistent link: https://www.econbiz.de/10012967990

Corporate deductibility provisions and managerial incentives

Köthenbürger, Marko; Stimmelmayr, Michael - In: Journal of public economics 111 (2014), pp. 120-130

Persistent link: https://www.econbiz.de/10010389541

Corporate Tax Enforcement Externalities and the Banking Sector

Gallemore, John; Jacob, Martin - 2021

We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement efforts aimed at small and midsized enterprises (SME) can improve their information environments, which in turn could lead to increased bank commercial lending. Exploiting the...

Persistent link: https://www.econbiz.de/10013241014

Tax Avoidance vs. Tax Aggressiveness : A Unifying Conceptual Framework

Lietz, Gerrit M. - 2013

I develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, i.e. tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by relating them to the seminal notion of effective tax...

Persistent link: https://www.econbiz.de/10013072108

Military Experience and Corporate Tax Avoidance

Law, Kelvin - 2016

We find that managers with military experience pursue less tax avoidance than other managers and pay an estimated $1 …–$2 million more in corporate taxes per firm-year. These managers also undertake less aggressive tax planning strategies with … smaller tax reserves and fewer tax havens. Although they leave tax money on the table, boards hiring these managers benefit …

Persistent link: https://www.econbiz.de/10013007351

Corporate Tax Avoidance : Data Truncation and Loss Firms

Henry, Erin - 2018

Loss firms are an economically significant and growing segment of the population of publicly traded corporations. Relatively little is known about the tax positions of loss firms because they are typically dropped from tax avoidance studies. We develop a new measure of corporate cash tax...

Persistent link: https://www.econbiz.de/10012938309

Corporate Tax Enforcement Externalities and the Banking Sector

Gallemore, John - 2020

Persistent link: https://www.econbiz.de/10012851033

Profit Shifting and Tax - Rate Uncertainty

Delis, Manthos D. - 2020

Using firm-level data for 1,084 parent firms in 24 countries and for 9,497 subsidiaries in 54 countries, we show that tax-motivated profit shifting is larger among subsidiaries in countries that have stable corporate tax rates over time. Our findings further suggest that firms move away from...

Persistent link: https://www.econbiz.de/10012855018

The role of corporate governance on corporate tax avoidance : a developing country perspective

Koay, Guo Yao; Sapiei, Noor Sharoja - In: Journal of accounting in emerging economies : JAEE 15 (2025) 1, pp. 84-105

Persistent link: https://www.econbiz.de/10015272722

The effect of corporate governance mechanisms and managerial incentives on corporate tax avoidance in Indonesia

Perdana, R. Y. F.; Yuniasih, Rafika - In: Competition and cooperation in economics and business : …, (pp. 115-120). 2018

Persistent link: https://www.econbiz.de/10011948848