The DOI matches its Crossref record; 84 of the 84 references it cites were found in a registry or an index.
CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
Abstract
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.
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Cites
Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
Jensen, M. C. (1986) · Cited by 17,275
Corporate Ownership Around the World
La Porta, R., Lopez‐De‐Silanes, F., & Shleifer, A. (1999) · The Journal of Finance · doi:10.1111/0022-1082.00115 · Cited by 10,541
Agency costs of free cash flow, corporate finance, and takeovers
Jensen, M. C. (1996) · Corporate Bankruptcy · doi:10.1017/cbo9780511609435.005 · Cited by 9,306
Organizational Strategy, Structure, and Process
Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J. (1978) · Academy of Management Review · doi:10.5465/amr.1978.4305755 · Cited by 4,527
Hanlon, M., & Heitzman, S. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.002 · Cited by 2,888
Corporate tax avoidance and high-powered incentives
Desai, M. A., & Dharmapala, D. (2006) · Journal of Financial Economics · doi:10.1016/j.jfineco.2005.02.002 · Cited by 2,170
Corporate tax avoidance and stock price crash risk: Firm-level analysis
Kim, J.-B., Li, Y., & Zhang, L. (2011) · Journal of Financial Economics · doi:10.1016/j.jfineco.2010.07.007 · Cited by 2,139
Long-Run Corporate Tax Avoidance
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.1.61 · Cited by 2,107
Are family firms more tax aggressive than non-family firms?
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010) · Journal of Financial Economics · doi:10.1016/j.jfineco.2009.02.003 · Cited by 2,050
The Effects of Executives on Corporate Tax Avoidance
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010) · The Accounting Review · doi:10.2308/accr.2010.85.4.1163 · Cited by 1,588
Cited by
Gupta, J., Bai, X., Liverman, D. M., Rockström, J., Qin, D., Stewart-Koster, B., Rocha, J. C., Jacobson, L., Abrams, J. F., Andersen, L. S., et al. (2024) · The Lancet Planetary Health · doi:10.1016/s2542-5196(24)00042-1 · Cited by 197
Metadata
- Authors
- Wang, F., Xu, S., Sun, J., & Cullinan, C. P.
- Venue
- Journal of Economic Surveys
- Publisher
- Wiley
- Published
- 2019-12-06
- Volume
- 34
- Issue
- 4
- Pages
- 793-811
- ISSN
- 0950-0804 (ISSN-L)
- 1467-6419
- OpenAlex
- W2992984190
- Cited by
- 294
- References
- 84
- FWCI
- 44.86
- Type
- journal article
- Language
- en
- Open access
- closed
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- Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. Journal of Economic Surveys. https://doi.org/10.1111/joes.12347
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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