As the literature documents inconclusive evidence on whether tax avoidance affects CEO turnover, we examine the impact of tax avoidance on forced CEO turnover and the moderating effect of ownership structure, political connections and regional tax enforcement on this relationship. Using data on...

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this...

This paper investigates whether crisis narratives affect how the judiciary handles tax evasion. We study this question in the context of the Greek debt crisis, in which tax evasion was publicly blamed for the fiscal collapse, and judges themselves experienced substantial salary cuts as part of...

Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a tailored survey of taxpayers. Using third-party reports, we measure individual income under-reporting as an indicator of evasion. We then examine how three...

This study evaluates whether low-cost digital nudges delivered via WhatsApp can improve property tax compliance in Gorontalo, Indonesia. In a randomized controlled trial, individuals were as-signed to receive either (i) a soft-tone message emphasizing civic duty and public benefits, (ii) a...

Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a tailored survey of taxpayers. Using third-party reports, we measure individual income under-reporting as an indicator of evasion. We then examine how three...

This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven...

This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct on Business Taxation, various unilateral regulations, and the global minimum tax....

This study investigates tax evasion and the informal economy in Greece through an integrated research design that combines bibliometric analysis with large-scale survey data to examine both the structure of scholarly discourse and public perceptions of economic non-compliance. The analysis...

This paper explores whether tax compliance would be affected if the tax payers are "status" seekers. If relative income is a symbol of relative status in a society, status concerned individuals would evade paying taxes more relative to the case where status is not a concern. However, such an...

This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level financial data. We begin by systematically examining structural and reporting differences across...

Despite extensive academic research on the market capitalization implication of corporate tax aggressiveness in developed markets, papers examining this causal relationship in emerging markets are few and far between. The present article aims to contribute to the extant literature by...

How do corporate tax systems shape the boundaries of the firm? This paper shows that nonlinear corporate income taxation can distort firms' organizational structures by inducing tax-motivated firm splitting. I use administrative data on corporations and their owners and exploit two reforms that...

This paper introduces a new measure of tariff evasion through rerouting and applies it to the 2018 U.S.–China trade war, focusing on Vietnam as a transit country. We use transaction-level trade data and define rerouting as the flow of a granular eight-digit HS product from China, through...