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Tax aggressiveness in private family firms : an agency perspective

Steijvers, Tensie; Niskanen, Mervi - In: Journal of family business strategy 5 (2014) 4, pp. 347-357

Persistent link: https://www.econbiz.de/10010465776

Do family firms engage in less tax avoidance than non-family firms? : the corporate opacity perspective

Lee, Cheng-Hsun; Bose, Sudipta - In: Journal of contemporary accounting & economics 17 (2021) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10012648657

A theory of tax avoidance : managerial incentives for tax planning in a multi-task principal-agent model

Ewert, Ralf; Niemann, Rainer - 2014

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...

Persistent link: https://www.econbiz.de/10010367166

Dual class ownership and tax avoidance

McGuire, Sean T.; Wang, Dechun; Wilson, Ryan J. - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1487-1516

Persistent link: https://www.econbiz.de/10010407890

Tax Avoidance and Capital Structure : Empirical Evidence on Debt Covenants

Gabrielli, Alessandro - 2023

empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the … debt covenant violation varies in different agency settings. Consistent with the hypotheses drawn on the Agency Theory, the …