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Keywords: tax avoidance
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Journal Articles
Accounting Horizons 1–20.
Published: 15 January 2025
...Kenny Z. Lin; Shijie Yang; Hong Zou SYNOPSIS Our study examines how constituency statutes influence corporate tax avoidance. These state-level laws allow corporate boards to consider the interests of all stakeholders, not just shareholders, in their decisions. Using recent econometric advances...
Journal Articles
Accounting Horizons (2023) 37 (2): 189–216.
Published: 01 June 2023
... to reduce tax expense and, in turn, increase net income. We next examine the association between investments in tax planning by suspect firms and tax avoidance. Our findings suggest that suspect firms that increase investments in tax planning experience reductions in ETRs during the same period...
Journal Articles
Journal Articles
Accounting Horizons (2018) 32 (1): 87–104.
Published: 01 March 2018
... the ethicality of corporations avoiding domestic taxes to achieve low effective tax rates. We also examine the extent to which the specific tax avoidance method used by corporations to access a low effective tax rate affects perceived ethicality. Eighty-two members of the general public and 112 accountants...