Kreiner, Claus Thustrup; S?ren Leth-Petersen; Skov, … - In: American Economic Review 104 (2014) 5, pp. 154-58
Using Danish high-frequency payroll data and tax reform variation, we detect year-end tax avoidance among top managers. Five to seven percent of top managers exploit year-end tax planning strategies to save taxes. Around 30 percent of the top managers engaging in year-end tax avoidance do so by...