Demographic Diversity in the Board and Corporate Tax Planning in American Firms

Aliani Khaoula · Zarai Mohamed Ali

46 citations0/0 files storedBusiness Management and Strategy

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Corporate Taxation and Avoidance Corporate Finance and Governance Gender Diversity and Inequality

Abstract

This study examines the effect of demographic gender diversity on corporate tax planning. Using a sample of 300 firms (S&P 500) for the 1996-2009 periods, results indicate that gender diversity on the board is not significant and doesn’t have an effect on tax planning. Board independence enhances tax practice. ROA is significant and associated with tax planning. Board size and firm size do not exhibit significant relations. We contribute to the literature of gender by proposing a new tax framework. We propose new evidence for the paradigm of tax governance.

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References

1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2009Women in the boardroom and their impact on governance and performance☆2009Gender Differences in Preferences 1992TOP MANAGEMENT TEAM DEMOGRAPHY AND CORPORATE STRATEGIC CHANGE.2008Long-Run Corporate Tax Avoidance 2003Board of Director Diversity and Firm Financial Performance

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