This paper develops two new measures of labor tax avoidance based on social contribution expenses reported in financial statements and tests them and their determinants within a sample of 224 Italian firms defined as legally registered Mafia firms due to having been confiscated at some point by judicial authorities, in relation to alleged connections with Italian organized crime. Overall, our r...

This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We find that such investors exhibit significantly smaller responses to permanent tax rate changes than other investors. Put another way, a larger...

Two influential papers in the tax avoidance literature (Desai and Dharmapala 2006 and Desai et al. 2007) argue that tax avoidance can be used to facilitate managerial rent extraction from shareholders. The most direct large sample empirical evidence in support of this theory comes from Russia, which has a much different regulatory and corporate governance environment than the United States, but...

Purpose – The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others. Design/methodology/approach – American, Canadian and UK cases of tax avoidance and tax evasion are studied. Findings – Structuring transactions to avoid or minimize taxes is highly complex, and thus, fra...

This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed IDX 2017-2021. The number samples used this were 29 with purposive sampling technique. type data is secondary data. uses a quantitative approach analysis methods and hypothesis testing using panel regression analysis. proxy for Total book-tax differences (BTD) while r...

Today, women are considered as one of the main pillars of corporate decision making, which can contribute to the development and promotion of corporate initiatives and projects within the framework of the development of trust and confidence of shareholders and society. The purpose of this research is to investigate the association between the presence of women on boards of directors and tax avo...

This research intends to investigate whether tax risk is associated with avoidance, which proxied by Cash Effective Tax Rate (CETR). measured six components: transactional risk, compliance operational financial accounting managerial and reputational risk. The samples in this are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there 168 fi...