PurposeThe purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.Design/methodology/approachRegression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.FindingsThe authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.Social implicationsThe findings contradict the narrative that female CEOs are less tax aggressive.Originality/valueThe authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.
Public sector plays a significant role in the economy as well as in the market. Effectiveness and efficiency of management of public servants require clear principles, results based approach and control system. Performance measurement concept leads to transparent, results based management. It has been widely applied in private companies for decades and could be a solution for public sector as well. However, the implementation of the principles of performance measurement for public sector has its peculiarities and limitations. This study aims to define the main obstacles of effective performance measurement applicability in municipalities considering the institutional framework and regulation as the significant factors which shape the contexts and the content of performance measurement. Theoretical findings let us claim that the key success factors of performance measurement in the municipalities are political will and support, methodological assistance and expertise, clear performance measurement application strategy, high control of selectable parameters and equivalent allocation of funding. Results of qualitative research lead to the conclusion that issues related to clear understanding about what performance measurement and its purpose is, what benefits it can provide to municipal activities as well as the motivation and interest from different municipality's administrative units are significant as well. Scientific literature analysis, logical analysis and case study methods were applied.
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