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 …

In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

Purpose Adopting agency theory, the purpose of this study is to explore the impact of
ownership structure and board of directors' composition on the extent of tax avoidance …

We review research on the organizational causes (how do organizations contribute?) and
consequences (how are organizations affected?) of economic inequality. Our review of 151 …

Using a large sample of hand-collected directors' foreign experience data for Chinese listed
companies from 2001 to 2016, we examine the impact of directors with foreign experience …

To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …

We investigate the relation between tax avoidance and tax uncertainty, where tax
uncertainty is the amount of unrecognized tax benefits recorded over the same time period …

Research on how shareholders influence the interests of stakeholders has proliferated in
recent years, at pace with the active debate on the merits of “stakeholder capitalism.” This …

In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the
state, but a cost to other shareholders. We examine publicly traded firms in China and find …

Purpose The purpose of this paper is to investigate the direct and indirect relationship
between institutional ownership and corporate tax avoidance using corporate social …