This study examines the association between creative corporate culture and corporate tax avoidance. We construct a novel measure of creative corporate culture through the textual analysis of public firms’ 10-K reports. We find that firms with highly creative culture avoid taxes to a greater...

This article briefly traces the history of tax sheltering in the latter half of the twentieth century in the United States, including the transformation of the role of tax professionals from support functions in tax planning for transactional efficiency to profit center functions through...

In this study, I examine the effect of non-financial misconduct as an external indicator of corporate culture on aggressive tax avoidance. Non-financial misconduct is unique, unbiased, objective external proxy for corporate culture. Using a novel dataset consisting of the penalties levied by...