Corporate tax avoidance has regularly been accused of aggravating income inequalities. Yet, systematic evidence on this matter is still lacking. To fill this gap, the present paper explores the effect of profit shifting on employee pay among S&P 1500 companies. The study shows that its effect...

The role of competition in corporate tax avoidance is theoretically unclear in the existing literature. This paper empirically clarifies this role, with a focus on import competition. I exploit financial statements to measure tax avoidance of US-listed firms and the conferral of Permanent Normal...

The role of competition in corporate tax avoidance is theoretically unclear in the literature. The present paper clarifies this role with an empirical study and a focus on import competition. The analysis shows that competition fosters corporate tax avoidance. Consistent with profit shifting...