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Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework · Study

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PreprintTax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Gerrit M. Lietz2013

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Preprintgreen2013

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Gerrit M. Lietz

135 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1997Industry costs of equity 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 1985The effect of bonus schemes on accounting decisions

Cited by

2018Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale 2017Agressividade Tributária: Um Survey da Literatura 2023Tax avoidance and earnings management: a neural network approach for the largest European economies 2022Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia

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2013Determinants and Consequences of Corporate Tax Avoidancepreprint · 38 shared references 2011Research in Accounting for Income Taxespreprint · 30 shared references 2019Corporate Tax Avoidance and the Real Effects of Taxation: A Reviewpreprint · 30 shared references 2016Targets' Tax Shelter Participation and Takeover Premiumsarticle · 28 shared references 2019Why do not all firms engage in tax avoidance?article · 27 shared references 2018Perspectives on Corporate Tax Planning: Observations from the Past Decadearticle · 26 shared references

Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations135

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.2363828

openalex_workW2170162277

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2020Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?

2013Determinants and Consequences of Corporate Tax Avoidance

2022Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness