... tax volatility tax minimization firm value A tax strategy is a pattern of decision-making and actions related to tax planning intended to maximize after-tax returns and firm value ( Scholes et al. 2014 ). Most recent tax research has focused on examining one particular aspect of firms’ tax...

... of Accounting, Melbourne, Australia; Divesh S. Sharma, Kennesaw State University, Department of Accounting, Kennesaw, GA, USA. Editor's note: Accepted by Connie D. Weaver. 1 10 2019 1 4 2021 2021 tax non-audit services tax avoidance tax risk effective tax rates tax volatility...