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Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

https://doi.org/10.2139/ssrn.3403842
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-014-9310-yopenalex-snapshot
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals
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How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
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An examination of firms’ responses to tax forgiveness
inferredcites →https://doi.org/10.1016/0047-2727(72)90010-2openalex-snapshot
Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/0304-3878(94)90025-6openalex-snapshot
Tax evasion, inflation and stabilization
inferredcites →https://doi.org/10.1016/j.aos.2013.12.003openalex-snapshot
Governance, tax and folk tales
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Shady car dealings and taxing work practices: An ethnography of a tax audit process
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Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-snapshot
A review of tax research
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.001openalex-snapshot
The incentives for tax planning
inferredcites →https://doi.org/10.1016/j.jfineco.2005.09.002openalex-snapshot
Tax shelters and corporate debt policy
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.005openalex-snapshot
Theft and taxes☆
inferredcites →https://doi.org/10.1016/j.jfineco.2010.07.007openalex-snapshot
Corporate tax avoidance and stock price crash risk: Firm-level analysis
inferredcites →https://doi.org/10.1016/j.jfineco.2012.11.009openalex-snapshot
Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States
inferredcites →https://doi.org/10.1016/j.jfineco.2013.01.004openalex-snapshot
Exploring the role Delaware plays as a domestic tax haven
inferredcites →https://doi.org/10.1016/j.jfineco.2014.03.004openalex-snapshot
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
inferredcites →https://doi.org/10.1016/j.jpubeco.2004.08.003openalex-snapshot
Corporate tax evasion with agency costs
inferredcites →https://doi.org/10.1016/s0165-4101(01)00022-2openalex-snapshot
Empirical tax research in accounting
inferredcites →https://doi.org/10.1016/s0165-4101(98)00028-7openalex-snapshot
State and provincial corporate tax planning: income shifting and sales apportionment factor management
inferredcites →https://doi.org/10.1017/s0022109017000576openalex-snapshot
Does Information Asymmetry Affect Corporate Tax Aggressiveness?
inferredcites →https://doi.org/10.1086/259394openalex-snapshot
Crime and Punishment: An Economic Approach
inferredcites →https://doi.org/10.1086/467205openalex-snapshot
Detection Controlled Estimation
inferredcites →https://doi.org/10.1086/684037openalex-snapshot
Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit
inferredcites →https://doi.org/10.1111/1911-3846.12058openalex-snapshot
CEO After‐Tax Compensation Incentives and Corporate Tax Avoidance
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00438.xopenalex-snapshot
Equity Risk Incentives and Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.1162/rest.91.3.537openalex-snapshot
Corporate Tax Avoidance and Firm Value
inferredcites →https://doi.org/10.17310/ntj.2002.2.03openalex-snapshot
Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis
inferredcites →https://doi.org/10.17310/ntj.2002.3.07openalex-snapshot
State Corporate Tax Revenue Trends: Causes and Possible Solutions
inferredcites →https://doi.org/10.17310/ntj.2004.4.06openalex-snapshot
The Economics of Corporate Tax Selfishness
inferredcites →https://doi.org/10.17310/ntj.2005.1.06openalex-snapshot
The Disappearing State Corporate Income Tax
inferredcites →https://doi.org/10.17310/ntj.2009.1.08openalex-snapshot
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
inferredcites →https://doi.org/10.17310/ntj.2009.4.07openalex-snapshot
Tax Havens: International Tax Avoidance and Evasion
inferredcites →https://doi.org/10.2139/ssrn.1737937openalex-snapshot
Exploring the Role Delaware Plays as a Domestic Tax Haven
inferredcites →https://doi.org/10.2139/ssrn.264112openalex-snapshot
The Relation between Financial and Tax Reporting Measures of Income
inferredcites →https://doi.org/10.2139/ssrn.884812openalex-snapshot
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
inferredcites →https://doi.org/10.2307/2491481openalex-snapshot
Book-Tax Differences and Internal Revenue Service Adjustments
inferredcites →https://doi.org/10.2308/accr-50187openalex-snapshot
Do IRS Audits Deter Corporate Tax Avoidance?
inferredcites →https://doi.org/10.2308/accr-50222openalex-snapshot
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
inferredcites →https://doi.org/10.2308/accr-51137openalex-snapshot
The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.2308/accr-52130openalex-snapshot
Tax Aggressiveness and Corporate Transparency
inferredcites →https://doi.org/10.2308/accr-52342openalex-snapshot
Media Coverage of Corporate Taxes
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2009.84.2.467openalex-snapshot
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2009.84.3.969openalex-snapshot
An Examination of Corporate Tax Shelter Participants
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2010.85.5.1693openalex-snapshot
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
inferredcites →https://doi.org/10.2308/atax-51301openalex-snapshot
The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections
inferredcites →https://doi.org/10.4135/9781483381503.n540openalex-snapshot
Government Accountability Office (GAO)

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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How Does Media Sentiment Influence the Adjustment of the Level of Tax Avoidance?
inferred← citeshttps://doi.org/10.1007/s11142-023-09773-wopenalex-snapshot
Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2020.101382openalex-snapshot
The Effect of Tax Avoidance Crackdown on Corporate Innovation
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2025.107359openalex-snapshot
Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes
inferred← citeshttps://doi.org/10.1080/00014788.2026.2686238openalex-snapshot
How does media sentiment influence the adjustment of tax avoidance?
inferred← citeshttps://doi.org/10.1111/acfi.13349openalex-snapshot
The effect of addback statutes on CEO compensation
inferred← citeshttps://doi.org/10.1111/emre.12382openalex-snapshot
Exploring the Impact of Firm‐level Legality on Tax Avoidance
inferred← citeshttps://doi.org/10.1111/jbfa.12659openalex-snapshot
Director and officer liability and corporate tax avoidance
inferred← citeshttps://doi.org/10.15388/omee.2021.12.59openalex-snapshot
Tax Planning, Corporate Governance and Financial Performance of Selected Quoted Non-Financial Companies in Nigeria (2007–2018)
inferred← citeshttps://doi.org/10.21203/rs.3.rs-4609962/v1openalex-snapshot
Corporate tax avoidance under economic policy uncertainty. Does the quality of institutional governance matter?
inferred← citeshttps://doi.org/10.2139/ssrn.4963399openalex-snapshot
Government Transparency, Tax Revenue, and Corporate Tax Payments
inferred← citeshttps://doi.org/10.21776/ub.jamal.2021.13.1.03openalex-snapshot
IS TAX AVOIDANCE CAUSED BY POLITICAL CONNECTIONS AND EXECUTIVE CHARACTERISTICS?
inferred← citeshttps://doi.org/10.23925/2446-9513.2020v7i1p136-156openalex-snapshot
A RELAÇÃO ENTRE O TAMANHO DA PUNIÇÃO FISCAL, SUA EFETIVA APLICAÇÃO E O NÍVEL DE PLANEJAMENTO TRIBUTÁRIO DA FIRMA: UM ESTUDO BASEADO EM MÉTRICAS CONTÁBEIS, PARECERES JURÍDICOS E LISTAS DE DEVEDORES DO FISCO FEDERAL
inferred← citeshttps://doi.org/10.31893/multiscience.2026819openalex-snapshot
A multi-group analysis of compliant and non-compliant firms: Insights from attribution and deterrence perspectives
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