I provide a first comprehensive literature survey with an exclusive focus on empirical corporate tax avoidance research. Shackelford and Shevlin [2001] traced the earlier developments of archival, microeconomic-based, empirical income tax research, pointing out a nascent interest for research on...

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...

I develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, i.e. tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by relating them to the seminal notion of effective tax...