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Tax Avoidance Remove Tax Avoidance →

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  • March 2017
  • Article

Institutional Ownership and Corporate Tax Avoidance: New Evidence
By: Mozaffar N. Khan, Suraj Srinivasan and Liang Tan
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index...  View Details
Keywords: Tax Avoidance; Agency Costs; Institutional Ownership; Private Ownership; Crime and Corruption; Taxation; Agency Theory
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  • July–August 2012
  • Article

A Better Way to Tax U.S. Businesses
By: Mihir Desai
The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax...  View Details
Keywords: Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States
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  • 2010
  • Working Paper

Accelerating Energy Innovation: Insights from Multiple Sectors
By: Rebecca Henderson and Richard G. Newell
A combination of concerns about climate change and energy security has recently led to significant increases in public funding for energy R&D. Some commentators are suggesting that these increases need to be sustained, and are advocating for increases of as much as...  View Details
Keywords: Innovation and Management; Technological Innovation; Knowledge Use and Leverage; Research and Development; Pollutants; Climate Change; Energy Industry
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  • August 2009
  • Article

Corporate Tax Avoidance and Firm Value
By: Mihir Desai and D. Dharmapala
Keywords: Taxation; Business Ventures; Value
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  • March 2009
  • Article

Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to...  View Details
Keywords: Earnings Management; Taxation; Financial Reporting; Business and Shareholder Relations
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  • January 2006
  • Article

Corporate Tax Avoidance and High Powered Incentives
By: Mihir A. Desai and Dhammika Dharmapala
Keywords: Taxation; Motivation and Incentives
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  • September 1992 (Revised March 1997)
  • Case

Summit Distributors (A)
By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income...  View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Legal Services Industry
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