... 09 04 2024 2024 tax avoidance transaction cost tax haven income shifting e-commerce multinational enterprises JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 21 American Accounting Association DOI: 10.2308/JIAR-2023-024 A Transaction Cost Model...

... this with a discussion of the literature by studying the influence of institutions on tax avoidance and tax evasion. We then propose a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions...

...Wei-Chuan Kao; Chih-Hsien Liao ABSTRACT This study examines how a firm's tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher levels of tax avoidance are more likely...

...: Accepted by Joanna L. Ho. 6 2020 7 2020 2020 effective tax planning tax avoidance cash effective tax rates income shifting I believe the Scholes-Wolfson framework is still as important today as it was when it was developed 35 years ago. The framework can help us structure...

...Hsihui Chang; Xin Dai; Yurun He; Maolin Wang ABSTRACT This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal control weakness and low tax avoidance...

...David J. Emerson; Ling Yang; Ruilian Xu ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on economic outcomes. We evaluate investor perceptions when...

...K. Hung Chan; Phyllis Lai Lan Mo; Tanya Tang ABSTRACT Taking advantage of the agency conflicts between controlling shareholders and minority shareholders and the weak corporate governance in a transition economy, we investigate the relationship between tax avoidance (proxied by effective tax rates...