Narrow search
Showing 131 - 140 of 873,147
Cover Image
Vertical interlock and corporate tax avoidance
Wen, Wen; Qiao, Fei; Feng, Jingli - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-33
This study examines the impact of vertical interlock on corporate tax avoidance in business groups using data on Chinese listed companies from 2003 to 2019. We find that vertical interlock has a negative impact on corporate tax avoidance. Our result is robust to alternative measures,...
Persistent link: https://www.econbiz.de/10015414044
Cover Image
CEO characteristics and corporate tax planning evidence from US companies
Aliani, Khaoula - In: International journal of managerial and financial accounting 6 (2014) 1, pp. 49-59
Persistent link: https://www.econbiz.de/10010399203
Cover Image
Fair inheritance taxation in the presence of tax planning
Wrede, Matthias - 2013 - This version: March 2013
paper finds support in optimal tax theory. To this end, a simple model was developed that shows that taxation should not …
Persistent link: https://www.econbiz.de/10009718483
Cover Image
Tax planning of R&D intensive multinationals
Heckemeyer, Jost H.; Richter, Katharina; Spengel, Christoph - 2014
intensity between agents in the firm. We develop and test a theory, based on the organizational design literature, for the … intensity in which the tax department strives to coordinate with managers from other business units in order to intervene in …'s role. Using data from a confidential survey taken in 2012 of top financial and tax managers of very large multinational …
Persistent link: https://www.econbiz.de/10010457909
Cover Image
The effect of corporate taxation and ownership on raising shareholder capital
Krämer, Robert; Lipatov, Vilen - 2013
model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …
Persistent link: https://www.econbiz.de/10010199748
Cover Image
Corporate tax planning, board compensation and firm value in Nigeria
Usman, Timothy Onechojon; Okaiwele, Izilin M.; Asuquo, … - In: Accounting and taxation review : A&TR 4 (2020) 3, pp. 11-28
Persistent link: https://www.econbiz.de/10012315251
Cover Image
The impact of BLER on the corporate activity in the UE
Rudolf, Stanisław - In: Ekonomia i prawo 22 (2023) 2, pp. 311-326
Persistent link: https://www.econbiz.de/10014382826
Cover Image
Corporate Multistate Tax Planning : Benefits of Multiple Jurisdictions
Gupta, Sanjay; Mills, Lillian F. - 2001
We investigate how firms use differences in state income tax regimes to lower their state tax burdens. We develop a model that predicts that firms' state effective tax rates first decrease then increase as a function of the number of states in which they file returns. Using firm-level data, we...
Persistent link: https://www.econbiz.de/10014123334
Cover Image
The Three Hurdles of Tax Planning : How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense
Feller, Anna - 2015
well-known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate …. Second, tax managers can assume very different levels of power in their organization. The implementation of desirable tax … planning methods varies depending on this level of tax manager power. In conclusion, our three-hurdle grounded theory provides …
Persistent link: https://www.econbiz.de/10013032145
Cover Image
Tax Planning of R&D Intensive Multinationals
Heckemeyer, Jost H. - 2015
intensity between agents in the firm. We develop and test a theory, based on the organizational design literature, for the … intensity in which the tax department strives to coordinate with managers from other business units in order to intervene in …'s role. Using data from a confidential survey taken in 2012 of top financial and tax managers of very large multinational …
Persistent link: https://www.econbiz.de/10013029273