The Effect of Owner Risk on Corporate Tax Avoidance

2020 ◽  
Vol 33 (5) ◽  
pp. 1477-1502
Author(s):  
Zi-Yun Zhou ◽  
Yu-Zhe Tang ◽  
Beom-Koing Seo ◽  
Kyu-Heak Yang
Keyword(s):  
Tax Avoidance ◽  
Corporate Tax

Does Inside Debt Moderate Corporate Tax Avoidance?

2014 ◽  
Author(s):  
Thomas R. Kubick ◽  
G. Brandon Lockhart ◽  
John R. Robinson
Keyword(s):  
Tax Avoidance ◽  
Corporate Tax ◽  
Inside Debt

Does Firm Life Cycle Explain the Propensity for Firms to Engage in Corporate Tax Avoidance?

2014 ◽  
Author(s):  
Ahmed K. Alhadi ◽  
Grantley Taylor ◽  
Grant A. Richardson
Keyword(s):  
Life Cycle ◽  
Tax Avoidance ◽  
Corporate Tax ◽  
Firm Life Cycle

Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning

2015 ◽  
Vol 30 (4) ◽  
pp. 311-327 ◽  
Author(s):  
Megan F. Hess ◽  
Raquel Meyer Alexander
Keyword(s):  
Real World ◽  
Ethical Issues ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Learning Assessment ◽  
Class Discussion ◽  
Corporate Tax ◽  
Tax Havens ◽  
Multinational Organizations ◽  
The U.S

ABSTRACT This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies, this case provides a launching point for students to consider the ethics of corporate tax planning. The ethics of multinational tax practices, especially the use of tax havens, has recently become the focus of media and legislative debate in both the U.S. and the U.K., and many well-respected companies, such as General Electric, Apple Inc., and Starbucks are now feeling the pressure to reform. In a post-case learning assessment, students demonstrated significant improvement in their understanding and indicated that they enjoyed discussing this controversial issue. The “Implementation Guidance” section and Teaching Notes offer guidance for in-class discussion of the ethical and tax issues in this case.

Let’s get connected: The effect of directors connected to a tax office on corporate tax avoidance in China

2020 ◽  
pp. 106817
Author(s):  
Chun Xiang Zhao ◽  
Leah Meng ◽  
Grantley Taylor ◽  
Grant Richardson
Keyword(s):  
Tax Avoidance ◽  
Corporate Tax

Are corruption and corporate tax avoidance in the United States related?

2021 ◽  
Author(s):  
Ahmed Al-Hadi ◽  
Grantley Taylor ◽  
Grant Richardson
Keyword(s):  
United States ◽  
Tax Avoidance ◽  
The United States ◽  
Corporate Tax
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