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 …

Purpose The present paper examines whether tax avoidance practices affect productivity in
small and medium-sized enterprises (SMEs). This study also analyses whether this …

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 …

Corporate tax avoidance is a critical and underexplored subject that demands further
research and investigation. Despite its significance, the field of tax research, in general …

This thesis provides an overview of research examining firms' efforts to reduce their explicit
tax burden. Definitions and origins of tax avoidance research are discussed, along with …