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Keywords: effective tax rate
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 147–173.
Published: 01 September 2023
... of pre-tax earnings, and we examine three empirical measures: GAAP effective tax rate (GAAP ETR), cash ETR, and current ETR. We limit our sample to include only firms that appoint interim CEOs (test firms) and then match each “interim CEO firm” with a “direct-succession firm” (control firms...
Journal Articles
Journal of the American Taxation Association (2022) 44 (1): 7–22.
Published: 01 March 2022
... about tax-deductibility award higher damages when the defendant's effective tax rate (ETR) is low, but not when ETR is high. Our results highlight the cost of tax avoidance (low ETRs) for firms in a previously unexamined setting. Our findings suggest that allowing jurors to consider tax-deductibility...
Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 1–21.
Published: 01 December 2015
... suggest that attention to the demands of non-shareholder stakeholders is curtailed when firms face scarce resources. corporate social responsibility tax avoidance earnings performance effective tax rate Corporate social responsibility (CSR) integrates economic, legal, ethical...