... strategy other than tax minimization is important because, although recent tax research has adopted a relatively narrow view of tax strategies, anecdotal and theoretical evidence indicate we should take a broader perspective. For example, Scholes et al. (2014 , 2) argue that “effective tax planning...

... by adding financial firms, removing utility firms, or including only tax lobbying firms do not alter the inferences of our primary specifications. 2015 corporate lobbying corporate political activity tax minimization tax sophistication While a considerable body of research has developed...