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In this study, we investigate the effect of the protection of trade secrets through the adoption of the inevitable disclosure doctrine (IDD) by US state courts on corporate tax avoidance. We suggest a positive impact of IDD adoption on tax avoidance because IDD adoption reduces information...
Persistent link: https://www.econbiz.de/10013240881
We use data on individual investors' stock holdings and retail trades to investigate whether corporate tax avoidance affects the willingness of individual investors to own stock. Consistent with corporate tax avoidance increasing the perceived risk of owning stock and the costs of processing...
Persistent link: https://www.econbiz.de/10012854648
We investigate the impact of mandatory transparency disclosure requirements on tax avoidance in US bank holding companies. We use the implementation of the Dodd-Frank bank stress tests as our identification strategy. Using regression discontinuity to exploit the quasi-experimental properties of...
Persistent link: https://www.econbiz.de/10013307478
Persistent link: https://www.econbiz.de/10012959590
We investigate a previously overlooked type of non-tax cost associated with tax avoidance: the potential loss of earnings informativeness. Expected benefits from corporate tax planning include positive effects on after-tax earnings and an increase in firm value. However, tax avoidance can entail...
Persistent link: https://www.econbiz.de/10013072101
We study how short selling affects corporate tax avoidance. By exploiting staggered short-sale deregulation on the Chinese stock market as a source of variation in market pressure and monitoring, our difference-in-differences estimates show that the introduction of a short-selling scheme...
Persistent link: https://www.econbiz.de/10012833933
This paper analyzes the effects of disclosing corporate tax reports on both financial markets' performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a fi rm. The manager of the fi rm has the...
Persistent link: https://www.econbiz.de/10012856302
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …
Persistent link: https://www.econbiz.de/10011799261
Persistent link: https://www.econbiz.de/10014341050
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...
Persistent link: https://www.econbiz.de/10011568602