Purpose The present research identifies a total of nine factors influencing tax avoidance
under the international taxation regime of the developing countries and establishes a …

Purpose This paper aims to address the question of what can significantly impact
employees' IB and how employees' IB may be effectively stimulated by investigating key …

We estimate a dynamic model, featuring agency conflicts and a stochastic tax reform arrival,
to evaluate how the change from a worldwide to territorial tax system, enacted under the Tax …

Abstract The Tax Cuts and Jobs Act unlocked as much as $1.7 trillion of US multinationals'
foreign cash. We examine the real and financial response to this liquidity shock and find that …

We document that larger firms pay substantially lower cash effective tax rates (cash ETRs)
over the long run than smaller firms. Over a ten-year period, firms in the largest decile pay …

I develop a structural model to quantify the costs of tax avoidance. In the model, the firm
trades off tax savings with tax audit risk, financial reporting considerations, and operational …

To constrain tax-motivated income shifting, many US states have enacted combined tax
reporting, which effectively requires affiliated corporations under common ownership to …

We develop a general equilibrium model to study how corporate tax avoidance affects firm
policies and aggregate outcomes. Tax avoidance and investment are complementary inputs …

We examine the relation between corporate tax planning and firm-level productivity. Using a
sample of US public firms from 1993 to 2017, we find that lower effective tax rates are …

Global tax asymmetries alter foreign investment incentives. The new US international tax
regime, global intangible low-taxed income (GILTI), introduces a complex tax asymmetry …