Business, Management and Accounting
7 years ago

Unveiling Corporate Tax Avoidance: How LuxLeaks Exposes Hidden Strategies

1 view
Challenges in Identifying Effects and Determinants of Corporate Tax Avoidance
Birgit Hüsecken

Paper Summary

The article discusses challenges in understanding why companies avoid paying taxes and why some are better at it than others. The researchers conducted three essays to study this issue. The first essay found that firm characteristics play a significant role in tax avoidance. The second essay looked at how advance tax rulings affect tax avoidance. The third essay examined how the disclosure of tax avoidance impacts the stock market.

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