Publication date
March 2023
DOIAbstract
By applying natural language processing to annual reports, researchers found clues to corporate tax avoidance strategies. Based on the research of Lillian Mills.Accountin
By applying natural language processing to annual reports, researchers found clues to corporate tax avoidance strategies. Based on the research of Lillian Mills.Accountin
Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corpor...
The collection of taxes is vital in contributing towards the revenue of a country. From the perspect...
We develop an approach based on publicly available data to decompose and quantify tax avoidance into...
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to...
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to...
Nonconforming tax avoidance (i.e., strategies that reduce taxable but not book income) has been exte...
This dissertation is comprised of three empirical investigations of corporate tax avoidance. In the ...
Tax avoidance is a kind of abusing source of tax rules. Economic factors, social and psychological i...
This study (1) gives an overview of and analyzes the different existing measures of tax avoidance in...
Corporate tax avoidance is likely to be associated with a high level of earnings management and with...
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and ...
Corporate tax avoidance reduces government revenues which could limit country development plans. Thu...
Using a new measure of financial constraints based on firms’ qualitative disclosures, we find that f...
We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand se...
Managers, subject to agency conflicts, may deviate from the optimal level of tax aggressiveness that...
Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corpor...
The collection of taxes is vital in contributing towards the revenue of a country. From the perspect...
We develop an approach based on publicly available data to decompose and quantify tax avoidance into...
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to...
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to...
Nonconforming tax avoidance (i.e., strategies that reduce taxable but not book income) has been exte...
This dissertation is comprised of three empirical investigations of corporate tax avoidance. In the ...
Tax avoidance is a kind of abusing source of tax rules. Economic factors, social and psychological i...
This study (1) gives an overview of and analyzes the different existing measures of tax avoidance in...
Corporate tax avoidance is likely to be associated with a high level of earnings management and with...
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and ...
Corporate tax avoidance reduces government revenues which could limit country development plans. Thu...
Using a new measure of financial constraints based on firms’ qualitative disclosures, we find that f...
We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand se...
Managers, subject to agency conflicts, may deviate from the optimal level of tax aggressiveness that...
Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corpor...
The collection of taxes is vital in contributing towards the revenue of a country. From the perspect...
We develop an approach based on publicly available data to decompose and quantify tax avoidance into...
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