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DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS
1 references·16 citing·55 second hopsampled
DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS (2014)DEFINING AND MEASURING TAX PLANNING AGGRE…The incentives for tax planning (2011)The incentives for tax planni…Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts* (2022)Defining and Managing Corpora…What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*† (2021)What Determines Effective Tax…Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine* (2021)Managerial Career Concerns an…How do most low ETR firms avoid paying taxes? (2021)How do most low ETR firms avo…Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)Does Public Country‐by‐Countr…How Reliably Do Empirical Tests Identify Tax Avoidance? 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(2017)Can Paying “Too Much” or “Too…Agressividade Tributária: Um Survey da Literatura (2017)Agressividade Tributária: Um …The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense (2014)The Three Hurdles of Tax Plan…Firm Valuation and the Uncertainty of Future Tax Avoidance (2013)Firm Valuation and the Uncert…Does Tax Aggressiveness Reduce Financial Reporting Transparency? 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(2015)Transparency, Information Shocks, and Tax Avoidance (2015)Analyst coverage and corporate tax aggressiveness (2016)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Capital Structure Puzzle (1984)Determinants of tax avoidance – evidence on profit tax-paying companies in Romania (2021)Tax avoidance and firm risk: evidence from China (2021)Corporate governance and tax avoidance: evidence from an emerging market (2023)Principles of Corporate Finance. 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References

  • 2011The incentives for tax planning861 cited

Cited by

  • 2017Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?148 cited
  • 2011Does Tax Aggressiveness Reduce Financial Reporting Transparency?143 cited
  • 2020Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*124 cited
  • 2013Firm Valuation and the Uncertainty of Future Tax Avoidance88 cited
  • 2019How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis87 cited
  • 2018Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale86 cited
  • 2017The impact of dividend imputation on corporate tax avoidance: The case of shareholder value84 cited
  • 2021How do most low ETR firms avoid paying taxes?76 cited
  • 2021Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*74 cited
  • 2017Agressividade Tributária: Um Survey da Literatura74 cited
  • 2018Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing73 cited
  • 2019How Reliably Do Empirical Tests Identify Tax Avoidance?73 cited
  • 2021What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†

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72 cited
  • 2014The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense72 cited
  • 2018Tax avoidance, tax risk and the cost of debt in a bank-dominated economy68 cited
  • 2022Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*65 cited