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This paper investigates whether executives who evidence a propensity for personal tax evasion (suspect executives) are associated with tax sheltering at the firm level. I adapt recent research to identify the presence of these executives and examine associations between suspect executive...
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planning, consistent with CEO severance pay providing contractual protection against managers' career concerns and thereby … inducing otherwise risk-averse managers to engage in incremental levels of tax planning. This result holds under an … managers are expected to face greater career concerns – when they are less experienced, when they face stronger shareholder …
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are more likely to be replaced. For managers, the findings reinforce that tax planning is a determinant factor to remain …
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Unlike purely domestic firms, globalized firms have unique opportunities to engage in international tax planning activities. This study examines whether banks consider international tax planning, and in particular potential earnings repatriation taxes, when setting loan contracts for...
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In this paper we analyze reform concepts aiming to harmonize group taxation throughout the EU. The Common Consolidated Corporate Tax Base (CCCTB) enables European multinationals to determine their tax burden using a common tax base. By contrast, the European Tax Allocation System (ETAS) is based...
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