The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter
Abstract
ABSTRACT: This study investigates the spread of aggressive corporate tax reporting by modeling a firm’s decision to adopt the corporate-owned life insurance (COLI) shelter. Prior studies identify firm characteristics associated with aggressive tax reporting (Desai and Dharmapala 2006; Frank et al. 2009) and tax shelter participation (Wilson 2009; Lisowsky 2010). This study examines whether social environment factors explain the pattern of tax shelter adoption. Building on theory related to the diffusion of innovations and institutional isomorphism, I hypothesize direct and indirect ties between prior and potential shelter adopters influence the spread of shelter use. I find that network ties via board interlocks increase the likelihood of adopting the COLI shelter. I also find weak evidence that COLI use spreads geographically. However, I find no evidence that the spread of COLI use is concentrated among a particular set of audit firms or industries.
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Income tax evasion: a theoretical analysis
Allingham, M. G., & Sandmo, A. (1972) · Journal of Public Economics · doi:10.1016/0047-2727(72)90010-2 · Cited by 4,970
Cited by
Firm-value effects of carbon emissions and carbon disclosures
Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014) · The Accounting Review · doi:10.2308/accr-50629 · Cited by 1,681
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
Kubick, T. R., Lynch, D., Mayberry, M. A., & Omer, T. C. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2215924 · Cited by 269
Metadata
- Authors
- Brown, J. L.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2011-01-01
- Volume
- 86
- Issue
- 1
- Pages
- 23-57
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2015624130
- Cited by
- 206
- References
- 1
- FWCI
- 43.47
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
