Browsing by Subject "Tax avoidance"

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Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments

Li, Zhongyang (John) (University of Oregon, 2021-04-27)

While prior literature examines the role of incentives in motivating top managers to engage in corporate tax avoidance, there is little evidence on the specific actions that managers take in response to these incentives. ...
The Effect of Managerial Reputation on Corporate Tax Avoidance

Kim, Jin Wook (University of Oregon, 2012)

Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take ...
The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms

Wu, Kaishu (University of Oregon, 2018-09-06)

I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy ...