Thesis On Tax Avoidance

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In this thesis, I study the impact of institutional owners on corporate tax avoidance.

Whereas the public discussion regarding the subject is often about tax avoidance scandals and the fear of institutional investors being bad owners – the business world sees tax avoidance as a natural part of the business.

Many conversations about business ethics involve the question of if something is legal, is it ethical?

This research study examines participants’ personal ethical beliefs about tax havens, tax avoidance, tax evasion.

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To learn more or modify/prevent the use of cookies, see our Cookie Policy and Privacy Policy.Biases in media sources can also affect a participant’s viewpoint of a company or person.Companies and individuals should use this evidence in determining the harm of their reputation if there were to be a scandal involving tax avoidance strategies.The second study evaluates investor perception of tax avoidance activity.Specifically, direct evidence is presented suggesting that tax avoidance is not a priced risk factor in the post SFAS No. Cash flow and discount rate news properties are investigated suggesting tax avoidance is associated with both cash flow and discount rate news, stock returns are driven primarily by cash flow news (consistent with Vuolteenaho [2002]) and investors on average do not appear to react differently to cash flow shocks in the presence of greater tax avoidance.In the first study, a life-cycle theory of corporate tax avoidance that has not been explored in extant literature and may be helpful in addressing future research questions is presented.Evidence suggests the firm life-cycle is a consistent determinant of corporate tax avoidance.Nonconforming tax avoidance originates from the differences in book and tax rules.If no such differences existed, all tax avoidance would be conforming.To do so, we use a simplified version of the model from part two and allow for sequential auditing as well as for different types of taxpayers.The possibility to learn something about the type of the taxpayer by auditing sequentially gives the authority a powerful tool to better target its detection effort.


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