Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 9 of 9 for “"Corporate tax avoidance"”.
-
The Effect of Innovation on Corporate Tax Avoidance
… body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have …
-
The Influence of In-House Tax Expertise on Corporate Tax Avoidance
<p>Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, …
-
The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?
… behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior …
-
Investigating the relationship between corporate tax avoidance and corporate culture in large South African companies
… are equally aggressive in their pursuit of corporate tax avoidance, which explains intensive research on the determinants of tax avoidance. Many determinants have been investigated, but the process of tax avoidance, and the relationships between corporate tax avoidance, longtermism …
-
CEO Severance Agreements and Tax Avoidance
… association between CEO severance agreements and corporate tax avoidance. Severance agreements, by providing executives with additional compensation when there is a change in employment status, should serve to encourage additional risk-taking, as reflected by increased tax avoidance activities. …
-
The Real Effects of Opacity: Evidence from Tax Avoidance
… reporting information environment: increased corporate tax avoidance. Using an international sample of firms, I find that firms with a more opaque information environment, as measured at both the firm and country level, exhibit higher levels of firm-specific tax avoidance. More importantly, …
-
A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13.
… goes on to collect data from interviews with tax practitioners with privileged insight into the manifestation in practice of Action 13. Action 13 attempts to provide transparency over Multi-National Enterprises' (MNE) transfer pricing (TP) practices, which are criticised as enabling corporate …