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Browsing University Archives by Subject "Tax avoidance"
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(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. ...
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(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 ...
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(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 ...
Now showing items 1-3 of 3