Keyword

tax avoidance

Description: The reduction of tax liability through legal arrangements and choices, studied in taxation, accounting, economics, and corporate governance.

Primary topic: Corporate Taxation and Avoidance (43%)

Wikidata ID: wiki/Q329303

OpenAlex ID: keywords/tax-avoidance

Income tax evasion: a theoretical analysis

1972 · Michael G. Allingham, Agnar Sandmo · Journal of Public Economics · 4,957

Top Incomes in the Long Run of History

2011 · Anthony B Atkinson, Thomas Piketty, et al. · Journal of Economic Literature · 2,359

Are Family Firms More Tax Aggressive Than Non-Family Firms?

2007 · Shuping Chen, Xia Chen, et al. · Journal of Financial Economics · 2,056

Fiscal Paradise: Foreign Tax Havens and American Business

1994 · J. R. Hines, E. M. Rice · The Quarterly Journal of Economics · 1,209

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Tax‐Avoidance Activities of U.S. Multinational Corporations*

2003 · Sonja Olhoft Rego · Contemporary Accounting Research · 1,033

Tax Evasion and Tax Rates: An Analysis of Individual Returns

1983 · Charles T. Clotfelter · The Review of Economics and Statistics · 1,000

Equity Risk Incentives and Corporate Tax Aggressiveness

2012 · SONJA OLHOFT REGO, RYAN WILSON · Journal of Accounting Research · 997

Income tax evasion: A theoretical analysis

1974 · Shlomo Yitzhaki · Journal of Public Economics · 948

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

2013 · Chun Keung Hoi, Qiang Wu, et al. · The Accounting Review · 926

Tax Avoidance, Evasion, and Administration

2000 · Joel Slemrod, Shlomo Yitzhaki · National Bureau of Economic Research · 913

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Incentives for Tax Planning and Avoidance: Evidence from the Field

2012 · John R. Graham, Michelle Hanlon, et al. · The Accounting Review · 869

Why do firms hold so much cash? A tax-based explanation

2007 · C. Fritz Foley, Jay C. Hartzell, et al. · Journal of Financial Economics · 828

Tax Avoidance and the Deadweight Loss of the Income Tax

1999 · Martin Feldstein · The Review of Economics and Statistics · 813

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Tax shelters and corporate debt policy

2006 · John R. Graham, Alan L. Tucker · Journal of Financial Economics · 799

Corporate social responsibility and tax aggressiveness: An empirical analysis

2011 · Roman Lanis, Grant Richardson · Journal of Accounting and Public Policy · 781

Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

1995 · Anne Beatty, Sandra L. Chamberlain, et al. · Journal of Accounting Research · 747

Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities

2014 · Thomas Piketty, Emmanuel Saez, et al. · American Economic Journal Economic Policy · 712

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The demand for tax haven operations

2005 · Mihir A. Desai, C. Fritz Foley, et al. · Journal of Public Economics · 623

Effectiveness of tax and price policies in tobacco control: Table 1

2010 · Frank J Chaloupka, Kurt Straif, et al. · Tobacco Control · 604

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A taxonomy of business start-up reasons and their impact on firm growth and size

1994 · Sue Birley, Paul Westhead · Journal of Business Venturing · 598

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates

2009 · SCOTT D. DYRENG, BRADLEY P. LINDSEY · Journal of Accounting Research · 596

Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia

2006 · Ajay Adhikari, Chek Derashid, et al. · Journal of Accounting and Public Policy · 596

The Unofficial Economy and Economic Development

2008 · Rafael La Porta, Andrei Shleifer · National Bureau of Economic Research · 593

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The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders.

2004 · Kristina Murphy · Law and Human Behavior · 584

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The importance of the internal information environment for tax avoidance

2014 · John Gallemore, Eva Labro · Journal of Accounting and Economics · 572

Works count: 54,150

Citation count: 185,100