...Mário Marques; Tânia Menezes Montenegro; Filomena Antunes Brás ABSTRACT We analyze 117 estimates from 23 studies that examine the relationship between corporate social responsibility (CSR) and corporate tax aggressiveness. The meta-regression results indicate that both CSR and tax avoidance...

... develop a novel measure of innate and non-pecuniary CEO risk attitudes based on the riskiness of CEOs' sports hobbies and examine whether the measure is associated with corporate tax aggressiveness. We find that firms managed by CEOs with riskier sports hobbies are more aggressive in their tax planning...

... conservatism on investor valuation of reserves. Last, these results may be useful to taxing authorities seeking to understand the various pressures managers face in regard to their tax planning efforts. 2021 tax risk tax aggressiveness FIN 48 tax reserves This study investigates whether...

... Program” by Shanghai Education Development Foundation and Shanghai Municipal Education Commission. Editor's note: Accepted by Connie D. Weaver. April 2017 April 2018 2019 tax audit deterrent effect tax aggressiveness Tax authorities rely on audits to deter tax...

..., Shackelford and Shevlin (2001) summarize the takeaways from this line of research and call for more analysis of the determinants of tax aggressiveness. Much of the initial work that followed the Shackelford and Shevlin (2001) survey focused on defining and measuring different forms of tax avoidance...

... expatriation inversion tax avoidance tax aggressiveness According to a study by the Joint Commission on Taxation, the U.S. may lose an additional $19.46 billion in tax revenue over the next decade from the most recent inversions ( Walker 2014 ). Consequently, inversion transactions have been denounced...

... more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities. Data Availability: Data are obtained from public sources...

...Bill B. Francis; Iftekhar Hasan; Qiang Wu; Meng Yan ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post...