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Perspectives on Corporate Tax Planning: Observations from the Past Decade

https://doi.org/10.2308/atax-51993
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Outgoing claims: the papers this work cites, builds on, or argues with.

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inferredcites →https://doi.org/10.1111/1911-3846.12278openalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1468-0335.1937.tb00002.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1468-5957.2012.02295.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00342.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00438.xopenalex-snapshot
Equity Risk Incentives and Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00463.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/jbfa.12258openalex-snapshot
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inferredcites →https://doi.org/10.1111/joar.12002openalex-snapshot
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inferredcites →https://doi.org/10.1111/joar.12003openalex-snapshot
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Tax‐Avoidance Activities of U.S. Multinational Corporations*
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inferredcites →https://doi.org/10.2307/2491481openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr-50544openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr-50677openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr.2009.84.2.467openalex-snapshot
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inferredcites →https://doi.org/10.2308/atax-51251openalex-snapshot
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Incoming claims: where this work appears in other papers’ reference lists and arguments.

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inferred← citeshttps://doi.org/10.2139/ssrn.3468142openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3495496openalex-extracted
Corporate Tax Avoidance and the Real Effects of Taxation: A Review
inferred← citeshttps://doi.org/10.2139/ssrn.3498843openalex-extracted
Banks and Corporate Income Taxation: A Review
inferred← citeshttps://doi.org/10.2139/ssrn.3632938openalex-extracted
Monitoring and Tax Planning – Evidence from State-Owned Enterprises
inferred← citeshttps://doi.org/10.2139/ssrn.3671004openalex-extracted
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings
inferred← citeshttps://doi.org/10.2139/ssrn.3689349openalex-extracted
Determinants and Consequences of Tax-Related Key Audit Matters
inferred← citeshttps://doi.org/10.2139/ssrn.3727201openalex-extracted
The Role of Creditor Protection in Lending and Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.3729938openalex-extracted
Public Tax Disclosures and Investor Perceptions
inferred← citeshttps://doi.org/10.2139/ssrn.3736747openalex-extracted
On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature
inferred← citeshttps://doi.org/10.2139/ssrn.3776441openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3784739openalex-extracted
“Just BEAT It” Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
inferred← citeshttps://doi.org/10.2139/ssrn.3792055openalex-extracted
Survival of the Tax Fittest: Path Dependence in Corporate Tax Planning
inferred← citeshttps://doi.org/10.2139/ssrn.3837407openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3840940openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3879408openalex-extracted
How does the Market for Corporate Control Impact Tax Avoidance? Evidence from International M&A Laws
inferred← citeshttps://doi.org/10.2139/ssrn.3921343openalex-extracted
Negative Interest Rates and Corporate Tax Behavior in Banks
inferred← citeshttps://doi.org/10.2139/ssrn.3922952openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3966319openalex-extracted
Reputational Risk and Corporate Tax Planning
inferred← citeshttps://doi.org/10.2139/ssrn.3974213openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4060416openalex-extracted
Government Deficits and Corporate Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.4098835openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4167129openalex-extracted
Does Tax Uncertainty Affect Corporate Innovation? Evidence from China
inferred← citeshttps://doi.org/10.2139/ssrn.4173175openalex-extracted
Public Tax Disclosures and Fair Share Perceptions
inferred← citeshttps://doi.org/10.2139/ssrn.4198220openalex-extracted
Tax Avoidance of Loss Firms
inferred← citeshttps://doi.org/10.2139/ssrn.4207204openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4255473openalex-extracted
The Effect of the Tax Cuts and Jobs Act on Foreign Investment of U.S. Multinational Corporations
inferred← citeshttps://doi.org/10.2139/ssrn.4284813openalex-extracted
Tax Transparency in Corporate Sustainability Reporting
inferred← citeshttps://doi.org/10.2139/ssrn.4337736openalex-extracted
Do Superstar Firms Face Lower Tax Burdens?
inferred← citeshttps://doi.org/10.2139/ssrn.4352522openalex-extracted
Real Effects of the Enforcement of Anti-Avoidance Regulation
inferred← citeshttps://doi.org/10.2139/ssrn.4401580openalex-extracted
Corporate Tax Planning and Industry Concentration
inferred← citeshttps://doi.org/10.2139/ssrn.4407179openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4412400openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4473848openalex-extracted
Corporate Delegation of Decision Rights and Firm Performance
inferred← citeshttps://doi.org/10.2139/ssrn.4524681openalex-extracted
How Much Do Managers' Characteristics Influence Effective Tax Rates?
inferred← citeshttps://doi.org/10.2139/ssrn.4530437openalex-extracted
Explaining Corporate Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.4531627openalex-extracted
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Disclose More?
inferred← citeshttps://doi.org/10.2139/ssrn.4557679openalex-extracted
The Real Effects of Offshore Data Leaks: Evidence from Private Firms
inferred← citeshttps://doi.org/10.2139/ssrn.4578153openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4627322openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4766090openalex-extracted
IPOs and Foreign Tax Structures
inferred← citeshttps://doi.org/10.2139/ssrn.4998604openalex-extracted
The Spiderweb of Partnership Tax Structures
inferred← citeshttps://doi.org/10.2139/ssrn.5068550openalex-extracted
The Effects of Tax Reform on Labor Demand within Tax Departments
inferred← citeshttps://doi.org/10.1002/csr.2482openalex-snapshot
The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers
inferred← citeshttps://doi.org/10.1002/jcaf.22604openalex-snapshot
International taxation and the potential of cross‐border mergers for optimal profit repatriation
inferred← citeshttps://doi.org/10.1002/mde.3082openalex-snapshot
Tax avoidance in different firm types and the role of nonfamily involvement in private family firms
inferred← citeshttps://doi.org/10.1002/sd.70812openalex-snapshot
Corporate Social Responsibility ( CSR ) and Tax Avoidance: A Literature Review on Contextual Factors
inferred← citeshttps://doi.org/10.1007/978-3-030-02006-4_1151-1openalex-snapshot
Tax Uncertainty
inferred← citeshttps://doi.org/10.1007/978-3-030-74962-0_2openalex-snapshot
Profit Shifting and Tax Base Erosion in the Twenty-First Century
inferred← citeshttps://doi.org/10.1007/978-3-031-25984-5_1151openalex-snapshot
Tax Uncertainty
inferred← citeshttps://doi.org/10.1007/978-3-031-46177-4_2openalex-snapshot
The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting
inferred← citeshttps://doi.org/10.1007/978-3-031-51765-5_1openalex-snapshot
Introduction
inferred← citeshttps://doi.org/10.1007/978-3-031-51765-5_2openalex-snapshot
Exploring Tax Avoidance: A Synthesis of the Literature
inferred← citeshttps://doi.org/10.1007/978-3-031-51765-5_4openalex-snapshot
Networks of Tax Avoidance Research
inferred← citeshttps://doi.org/10.1007/978-3-031-51765-5_5openalex-snapshot
Conclusion
inferred← citeshttps://doi.org/10.1007/978-3-031-77531-4_9openalex-snapshot
Disclosure of Uncertain Tax Position: An Analysis of Multiple Case Studies
inferred← citeshttps://doi.org/10.1007/978-3-032-28997-1_27openalex-snapshot
Multi-objective Optimization and Machine Learning Framework for Tax Risk Management: Theory and Applications
inferred← citeshttps://doi.org/10.1007/s10551-026-06270-3openalex-snapshot
Toward a Moral Economy of Aggressive Tax Avoidance
inferred← citeshttps://doi.org/10.1007/s10997-024-09733-9openalex-snapshot
Real effects of investment tax incentives: evidence from Italian private firms
inferred← citeshttps://doi.org/10.1007/s11142-018-9471-1openalex-snapshot
The impact of large tax settlement favorability on firms’ subsequent tax avoidance
inferred← citeshttps://doi.org/10.1007/s11142-021-09612-wopenalex-snapshot
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
inferred← citeshttps://doi.org/10.1007/s11142-021-09625-5openalex-snapshot
Expected economic growth and investment in corporate tax planning
inferred← citeshttps://doi.org/10.1007/s11142-021-09644-2openalex-snapshot
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws
inferred← citeshttps://doi.org/10.1007/s11142-022-09680-6openalex-snapshot
Double trouble? IRS’s attention to financial accounting restatements
inferred← citeshttps://doi.org/10.1007/s11142-022-09731-yopenalex-snapshot
On the dynamics between local and international tax planning in multinational corporations
inferred← citeshttps://doi.org/10.1007/s11142-024-09862-4openalex-snapshot
Corrupt tax bureau commissioners and corporate tax avoidance
inferred← citeshttps://doi.org/10.1007/s11142-025-09884-6openalex-snapshot
The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services
inferred← citeshttps://doi.org/10.1007/s11142-025-09914-3openalex-snapshot
Using narrative disclosures to predict tax outcomes
inferred← citeshttps://doi.org/10.1007/s11142-026-09946-3openalex-snapshot
Earnings Management around the Tax Cuts and Jobs Act of 2017
inferred← citeshttps://doi.org/10.1007/s11156-019-00795-7openalex-snapshot
The impact of corporate tax avoidance on analyst coverage and forecasts
inferred← citeshttps://doi.org/10.1007/s11156-022-01095-3openalex-snapshot
Firm-level political risk and corporate tax avoidance
inferred← citeshttps://doi.org/10.1007/s11156-023-01178-9openalex-snapshot
CEO marital status and corporate tax planning behavior
inferred← citeshttps://doi.org/10.1007/s11301-021-00251-8openalex-snapshot
Corporate tax risk: a literature review and future research directions
inferred← citeshttps://doi.org/10.1007/s11573-023-01157-5openalex-snapshot
Is analytical tax research alive and kicking? Insights from 2000 until 2022
inferred← citeshttps://doi.org/10.1007/s11846-024-00812-7openalex-snapshot
Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications
inferred← citeshttps://doi.org/10.1016/j.accinf.2023.100665openalex-snapshot
Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality
inferred← citeshttps://doi.org/10.1016/j.acclit.2018.12.001openalex-snapshot
Taxes and firm size: Political cost or political power?
inferred← citeshttps://doi.org/10.1016/j.adiac.2022.100597openalex-snapshot
The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor
inferred← citeshttps://doi.org/10.1016/j.adiac.2024.100757openalex-snapshot
The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms
inferred← citeshttps://doi.org/10.1016/j.aos.2025.101589openalex-snapshot
Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning
inferred← citeshttps://doi.org/10.1016/j.bar.2024.101487openalex-snapshot
Online judicial auction, loan availability, and corporate investment in China
inferred← citeshttps://doi.org/10.1016/j.econmod.2020.02.011openalex-snapshot
Business and institutional determinants of Effective Tax Rate in emerging economies
inferred← citeshttps://doi.org/10.1016/j.econmod.2025.107420openalex-snapshot
Strategic income shifting in uncertain times: Insights from economic policy uncertainty
inferred← citeshttps://doi.org/10.1016/j.ecosys.2023.101079openalex-snapshot
Institutional determinants of the effective tax rate in G7 and BRIC countries
inferred← citeshttps://doi.org/10.1016/j.eneco.2025.108910openalex-snapshot
The impact of corporate taxes on (renewable) power generation capacity
inferred← citeshttps://doi.org/10.1016/j.frl.2026.110370openalex-snapshot
Digital transformation and tax haven investment: evidence from China
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2019.100270openalex-snapshot
The impact of corporate governance on corporate tax avoidance—A literature review
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2024.100603openalex-snapshot
Book-tax conformity and earnings management: A research agenda
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2024.100615openalex-snapshot
Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2025.100736openalex-snapshot
Do academic directors on audit committees affect corporate tax avoidance?
inferred← citeshttps://doi.org/10.1016/j.irfa.2022.102293openalex-snapshot
How do labor adjustment costs affect corporate tax planning? Evidence from labor skills
inferred← citeshttps://doi.org/10.1016/j.irle.2024.106215openalex-snapshot
Institutional flexibility in tax law and enforcement
inferred← citeshttps://doi.org/10.1016/j.jacceco.2018.01.001openalex-snapshot
How does quasi-indexer ownership affect corporate tax planning?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2019.03.003openalex-snapshot
Strategic reactions in corporate tax planning
inferred← citeshttps://doi.org/10.1016/j.jacceco.2020.101317openalex-snapshot
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
inferred← citeshttps://doi.org/10.1016/j.jacceco.2021.101406openalex-snapshot
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
inferred← citeshttps://doi.org/10.1016/j.jacceco.2023.101648openalex-snapshot
“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2024.101715openalex-snapshot
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2025.101837openalex-snapshot
Firms’ real and reporting responses to taxation: A review
inferred← citeshttps://doi.org/10.1016/j.jacceco.2026.101899openalex-snapshot
The role of executives in foreign tax planning
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2021.106822openalex-snapshot
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2025.107307openalex-snapshot
Monitoring incentives and tax planning – Evidence from State-Owned enterprises
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2025.107337openalex-snapshot
Negative interest rates and corporate tax behavior in banks
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2025.107351openalex-snapshot
Employee ownership and corporate tax avoidance: Evidence from employee shareholders in Chinese state-owned enterprises
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/10.1016/j.jbusres.2022.05.028openalex-snapshot
Lobbying and political expenses: Complements or substitutes?
inferred← citeshttps://doi.org/10.1016/j.jcae.2025.100490openalex-snapshot
Does diverse tax planning reduce tax risk?
inferred← citeshttps://doi.org/10.1016/j.jcae.2026.100541openalex-snapshot
The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China
inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2022.102264openalex-snapshot
Banking liberalization and corporate tax planning: Evidence from natural experiments
inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2023.102536openalex-snapshot
Offshore Activities and Corporate Tax Avoidance
inferred← citeshttps://doi.org/10.1016/j.jempfin.2022.08.002openalex-snapshot
Is corporate tax avoidance related to employee treatment?
inferred← citeshttps://doi.org/10.1016/j.jfs.2023.101106openalex-snapshot
Does headquarters location matter in corporate tax avoidance?
inferred← citeshttps://doi.org/10.1016/j.jimonfin.2021.102540openalex-snapshot
Grey zones in global finance: The distorted geography of cross-border investments
inferred← citeshttps://doi.org/10.1016/j.technovation.2023.102771openalex-snapshot
Does tax uncertainty affect firm innovation speed?
inferred← citeshttps://doi.org/10.1017/mor.2024.11openalex-snapshot
Multiple Large Shareholders, Identity, and Corporate Tax Avoidance
inferred← citeshttps://doi.org/10.1017/s0022109022001144openalex-snapshot
The Role of Creditor Protection in Lending and Tax Avoidance
inferred← citeshttps://doi.org/10.1051/shsconf/202521501009openalex-snapshot
Research on Innovation and Risk Management of Enterprise Tax Planning under Big Data
inferred← citeshttps://doi.org/10.1080/00014788.2020.1712649openalex-snapshot
Corporate tax reforms and tax-motivated profit shifting: evidence from the EU
inferred← citeshttps://doi.org/10.1080/00014788.2025.2493780openalex-snapshot
Tax policy uncertainty and stock return volatility
inferred← citeshttps://doi.org/10.1080/00036846.2022.2123103openalex-snapshot
External audit and tax evasion: evidence from India
inferred← citeshttps://doi.org/10.1080/02102412.2018.1524221openalex-snapshot
Factores empresariales e institucionales condicionantes de la presión fiscal a nivel internacional
inferred← citeshttps://doi.org/10.1080/09638180.2021.1934055openalex-snapshot
Real Effects of Corporate Taxation: A Review
inferred← citeshttps://doi.org/10.1080/09638180.2021.2003216openalex-snapshot
Corporate Governance and Profit Shifting: The Role of the Audit Committee
inferred← citeshttps://doi.org/10.1080/13504851.2022.2133891openalex-snapshot
Labor protection, tax planning, and capital investment: evidence from small-sized enterprises
inferred← citeshttps://doi.org/10.1080/13504851.2025.2601778openalex-snapshot
The effect of administrative distance on corporate tax avoidance: evidence from China
inferred← citeshttps://doi.org/10.1080/13602381.2022.2013609openalex-snapshot
How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries
inferred← citeshttps://doi.org/10.1080/1540496x.2017.1418317openalex-snapshot
Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets
inferred← citeshttps://doi.org/10.1080/17449480.2025.2588262openalex-snapshot
Financial Reporting Quality in Greece: The Role of Book-Tax Differences and Capital Controls
inferred← citeshttps://doi.org/10.1080/23311975.2018.1482595openalex-snapshot
Roles of tax planning in market valuation of corporate social responsibility
inferred← citeshttps://doi.org/10.1080/23311975.2025.2473031openalex-snapshot
Tax avoidance in Southeast Asia: unraveling the effects of environmental uncertainty and governance
inferred← citeshttps://doi.org/10.1080/23311975.2025.2507236openalex-snapshot
Tax avoidance strategies under radar: policy considerations on U.S. multinational corporations operating in emerging markets
inferred← citeshttps://doi.org/10.1080/23322039.2025.2483869openalex-snapshot
Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach
inferred← citeshttps://doi.org/10.1108/ara-03-2022-0052openalex-snapshot
The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context
inferred← citeshttps://doi.org/10.1108/ara-09-2023-0245openalex-snapshot
Board structure, executive attributes and corporate tax avoidance: a systematic literature review
inferred← citeshttps://doi.org/10.1108/cg-08-2022-0346openalex-snapshot
The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country
inferred← citeshttps://doi.org/10.1108/cg-09-2024-0465openalex-snapshot
The impact of corporate governance on tax planning: an institutional theory perspective
inferred← citeshttps://doi.org/10.1108/ijebr-01-2022-0021openalex-snapshot
Family involvement and proactive tax management behaviour in private family SMEs
inferred← citeshttps://doi.org/10.1108/ijlma-06-2023-0140openalex-snapshot
The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context
inferred← citeshttps://doi.org/10.1108/ijoes-06-2024-0167openalex-snapshot
Tax risk and firm risk: does firm size matter?
inferred← citeshttps://doi.org/10.1108/ijoes-12-2021-0219openalex-snapshot
The effect of business ethics and governance score on tax avoidance: a European perspective
inferred← citeshttps://doi.org/10.1108/jaar-02-2024-0071openalex-snapshot
Tax planning and earnings management: their impact on earnings persistence
inferred← citeshttps://doi.org/10.1108/jaar-10-2022-0259openalex-snapshot
Ownership structure and corporate tax avoidance: a structured literature review on archival research
inferred← citeshttps://doi.org/10.1108/jaee-01-2023-0022openalex-snapshot
The role of corporate governance on corporate tax avoidance: a developing country perspective
inferred← citeshttps://doi.org/10.1108/jal-11-2023-0198openalex-snapshot
The power of good corporate governance in activating the impact of internal information quality on tax savings
inferred← citeshttps://doi.org/10.1108/jaoc-08-2023-0128openalex-snapshot
Tax departments in multinationals: organizational tax police or enabling business partner?
inferred← citeshttps://doi.org/10.1108/jfbm-10-2022-0122openalex-snapshot
Founder or descendant CEOs, tax avoidance and firms' future risks: the Indonesian evidence
inferred← citeshttps://doi.org/10.1108/jfc-03-2022-0064openalex-snapshot
Tax avoidance in family firms: a literature review
inferred← citeshttps://doi.org/10.1108/jfc-03-2024-0111openalex-snapshot
Investigating tax risk’s influence on tax avoidance and debt costs: evidence from France
inferred← citeshttps://doi.org/10.1108/jfra-07-2022-0259openalex-snapshot
An improved measure of conforming tax avoidance
inferred← citeshttps://doi.org/10.1108/jfra-09-2023-0573openalex-snapshot
Unearthing hidden agendas: carbon emissions and corporate tax strategies
inferred← citeshttps://doi.org/10.1108/jsma-03-2019-0040openalex-snapshot
Business Strategy and Tax Aggressiveness in Brazil
inferred← citeshttps://doi.org/10.1108/maj-12-2017-1734openalex-snapshot
Tax avoidance, tax risk and the cost of debt in a bank-dominated economy
inferred← citeshttps://doi.org/10.1108/raf-09-2021-0248openalex-snapshot
The declining GAAP ETR trend over 1960-2016
inferred← citeshttps://doi.org/10.1108/s1058-749720230000030002openalex-snapshot
Strategic Repatriations and Future Earnings Flexibility
inferred← citeshttps://doi.org/10.1108/s1058-749720260000032001openalex-snapshot
Executive Regulatory Focus and Tax Avoidance
inferred← citeshttps://doi.org/10.1108/sampj-01-2023-0024openalex-snapshot
Negative media coverage of ESG issues and corporate tax avoidance
inferred← citeshttps://doi.org/10.1108/sar-03-2026-0017openalex-snapshot
Tax avoidance and audit quality: evidence from Spanish listed and non-listed companies
inferred← citeshttps://doi.org/10.1108/sbr-05-2024-0165openalex-snapshot
Tax avoidance, ESG performance, and tax risk: exploring the interplay in the French context
inferred← citeshttps://doi.org/10.1108/srj-04-2024-0273openalex-snapshot
Social and ethical factors versus tax fraud: the role of corporate social responsibility in the Romanian context
inferred← citeshttps://doi.org/10.1111/1475-679x.12304openalex-snapshot
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
inferred← citeshttps://doi.org/10.1111/1475-679x.12487openalex-snapshot
Private Equity and Local Public Finances
inferred← citeshttps://doi.org/10.1111/1475-679x.12500openalex-snapshot
Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
inferred← citeshttps://doi.org/10.1111/1911-3838.12274openalex-snapshot
A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature*
inferred← citeshttps://doi.org/10.1111/1911-3846.12556openalex-snapshot
Assessing Tax Risk: Practitioner Perspectives
inferred← citeshttps://doi.org/10.1111/1911-3846.12573openalex-snapshot
How Reliably Do Empirical Tests Identify Tax Avoidance?
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