Incentives for Tax Planning and Avoidance: Evidence from the Field
We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to tes...
| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association,
2015-09-22T13:07:28Z.
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| Subjects: | |
| Online Access: | Get fulltext |