We use Google search volume index for a CEO’s name and stock ticker to measure CEO publicity, and examine the competing hypotheses on its effect on the tax behavior: On the one hand, CEOs who receive higher attention from the retail investors are motivated to engage in tax avoidance activities...

This study investigates the relation between personally tax aggressive executives and corporate regulatory violations across a wide range of areas. We identify personally tax aggressive executives as those who consistently make uncommonly well-timed corporate stock donations, which prior work...

The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation. Using an agency framework, I analyze the manager's choice of effort...