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Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - 2013

for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage … reputational influences and indeed we find that reputational concerns are important – 69% of executives rate reputation as … planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

Persistent link: https://www.econbiz.de/10010194828

A theory of tax avoidance : managerial incentives for tax planning in a multi-task principal-agent model

Ewert, Ralf; Niemann, Rainer - 2014

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...

Persistent link: https://www.econbiz.de/10010367166

Management compensation, monitoring and aggressive corporate tax planning

Steinhoff, Melanie - 2015

The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation. Using an agency framework, I analyze the manager's choice of effort...

Persistent link: https://www.econbiz.de/10010530039

The incentives for tax planning

Armstrong, Christopher; Blouin, Jennifer L.; Larcker, … - 2011 - Draft: March 8, 2011

We use a proprietary data set with detailed executive compensation information to examine the relationship between the incentives of the tax director and GAAP and cash effective tax rates, the book-tax gap, and measures of tax aggressiveness. We find that the incentive compensation of the tax...

Persistent link: https://www.econbiz.de/10009506609

The incentives for tax planning

Armstrong, Christopher; Blouin, Jennifer L.; Larcker, … - In: Journal of accounting & economics 53 (2012) 1/2, pp. 391-411

Persistent link: https://www.econbiz.de/10009512809

The incentives for tax planning

Armstrong, Christopher; Blouin, Jennifer L.; Larcker, … - 2009 - Draft: June 8, 2009

Persistent link: https://www.econbiz.de/10003862225

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

Ewert, Ralf - 2014

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent's action portfolio. Our model shows novel and apparently...

Persistent link: https://www.econbiz.de/10013051278

Financial Constraints and the Incentive for Tax Planning

Edwards, Alexander - 2013

In this study, we investigate the association between financial constraints, at both the macroeconomic and firm-specific level, and one potentially significant source of internal funds available to firms – cash savings generated through tax planning. In equilibrium a firm will undertake tax...

Persistent link: https://www.econbiz.de/10013086829

The impact of corporate tax avoidance on board of directors and CEO reputation

Lanis, Roman; Richardson, Grant; Liu, Chelsea; McClure, Ross - In: Journal of business ethics : JOBE 160 (2019) 2, pp. 463-498

Persistent link: https://www.econbiz.de/10012128771

The reputational costs of tax avoidance

Gallemore, John; Maydew, Edward L.; Thornock, Jacob R. - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1103-1133

Persistent link: https://www.econbiz.de/10010482208

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