Personally Tax Aggressive Managers and Firm Level Tax Avoidance
This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggress...
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| Language: | EN |
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The University of Arizona.
2010
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| Online Access: | http://hdl.handle.net/10150/195509 |