Title

Corporate Tax Avoidance: A Literature Review and Research Agenda

Document Type

Article

Keywords

Agency Theory; Corporate Governance; Corporate Tax Avoidance; Firm Value

Identifier Data

https://doi.org/10.1111/joes.12347

Publisher

Wiley

Publication Source

Journal of Economic Surveys

Rights Management

May not be updated with Publisher's Version/PDF; Must acknowledge acceptance for publication; Publisher source must be acknowledged with citation; Must link to publisher version with set statement

Abstract

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.

Share

COinS