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The separation of ownership and control and corporate tax avoidance

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References

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2009

Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

1,533 cited

Cited by

2015Public Pressure and Corporate Tax Behavior538 cited
2015Corporate Political Connections and Tax Aggressiveness517 cited
2016Institutional Ownership and Corporate Tax Avoidance: New Evidence473 cited
2017Changes in corporate effective tax rates over the past 25 years471 cited
2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited
2016Is Tax Avoidance Related to Firm Risk?449 cited
2018Agency costs and tax planning when the government is a major Shareholder421 cited
2019The impact of corporate governance on corporate tax avoidance—A literature review410 cited
2012The Effect of Hedge Fund Activism on Corporate Tax Avoidance372 cited
2018Perspectives on Corporate Tax Planning: Observations from the Past Decade343 cited
2011Dual Class Ownership and Tax Avoidance343 cited
2018When Does Tax Avoidance Result in Tax Uncertainty?325 cited
2017The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness318 cited
2017The taxman cometh: Does tax uncertainty affect corporate cash holdings?308 cited
2019CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA296 cited
2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality251 cited