Corporate Governance, Incentives, and Tax Avoidance

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Corporate Governance

Corporate Governance, Incentives, and Tax Avoidance

Christopher S. ArmstrongJennifer L. Blouin, Alan D. Jagolinzer and David F. Larcker - Personal Name;

This paper examines the link between corporate governance, managerial incentives, and tax avoidance. Similar to other investment opportunities, unresolved agency problems may cause managers to over- or under-invest in tax avoidance relative to the preferences of shareholders. Using quantile regression, we find that the impact of corporate governance on tax avoidance is most pronounced in the upper and lower tails of the tax avoidance distribution, but not at the mean or median of this distribution.

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Series Title: Corporate Governance, Incentives, and Tax Avoidance
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Publisher: : ., 2014
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Language: English
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Classification: NONE
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Subject(s): Corporate Governance
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