Add to ORKGThe following dissertation is structured as two related essays on tax systems and corporate tax avoidance. The first essay focuses on the firm level impact of a government’s transition from a worldwide tax system to a territorial tax system. Utilizing a case study approach, ten firms within the tax jurisdiction of the United Kingdom are analyzed pre- and post-transition. Firm behavior is evaluated pre- and post-transition through firm level incentives to shift earnings and firm level utilization of tax havens (i.e. subsidiaries located in tax advantageous areas). Despite significant efforts put forth by governments to reduce corporate tax avoidance and tax haven utilization, case study findings reveal little evidence that territorial ta...