explanation is that managers require to be compensated for the additional risk inherent in running an aggressive tax strategy. In …

This study examines the effect of managers' career concerns on tax avoidance using the staggered recognition by state … managers from joining or forming a rival company. We argue that the IDD recognition increases the cost of job loss for managers … influence the current employer's assessment of their ability. The IDD recognition also reduces opportunities for managers who …

explanation is that managers require to be compensated for the additional risk inherent in running an aggressive tax strategy. In …

We find that managers with military experience pursue less tax avoidance than other managers and pay an estimated $1 …–$2 million more in corporate taxes per firm-year. These managers also undertake less aggressive tax planning strategies with … smaller tax reserves and fewer tax havens. Although they leave tax money on the table, boards hiring these managers benefit …

This study investigates whether managers' personal political orientation helps explain tax avoidance at the firms they … consistent with the argument that Republican managers' preference for lower taxes is dominated by their desire to be conservative … Democrat managers. Additionally, we find that this effect appears to be driven by the subset of managers who are entrenched …