International Corporate Tax Avoidance Practices: Evidence from Australian Firms

Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms

“…The use of tax havens as a tax avoidance mechanism has come under increasing scrutiny from regulatory authorities and policymakers, especially in the context of the fiscal crisis that has afflicted many countries in recent years (Dyreng & Lindsey, 2009;Maffini, 2010;Markle & Shackelford, 2012a;Taylor & Richardson, 2012). Tax havens are jurisdictions that impose no or very low corporate taxes and hence offer firms the ability to reduce their overall tax burdens in their home country.…”

hareholder’s Political Motives and Corporate Tax Avoidance

“…Tax authorities around the world have recognized that international tax avoidance has been contributing to the progressive erosion of tax revenue as evidenced by the decline in corporate ETRs and the increase in the number of firms reporting a zero tax liability (ATO 2010). Taylor and Richardson (2012) mentioned that some of the main reasons attributed for reporting zero tax liabilities by firms are thin capitalization, abuse of transfer pricing rules and use of tax havens.…”

“…Chen et al (2010) employed four measures of tax avoidance: the GAAP ETR, the Cash ETR, total BTDs, and abnormal total BTDs. Taylor and Richardson (2012) used multiple measures of tax avoidance based on BTDs and long-run ETR to collect evidence on tax avoidance activities. Wilson (2009) It is important to note that each of those measures involving tax avoidance captures only non-conforming tax avoidance.…”

“…Long-run CETRs is calculated as the sum of cash tax paid over a period divided by the sum of pre-tax accounting income over the same period. Taylor and Richardson (2012) used long-run (four years) measures due to the potential for significant variation in annual ETR that might obscure indications of tax avoidance (Dyreng et al 2008).…”

Transfer pricing e income shifting: evidências de empresas abertas brasileiras

“…Nesse sentido, a literatura entende que há uma "manipulação" dos preços de transferência, a qual não ocorreria na ausência de tributação, causando o transporte de resultados de modo "artificial" ou ilegítimo. Essa estrutura de raciocínio é ampla e predominantemente adotada pelos pesquisadores do tema, citando, entre numerosos outros, Bartelsman & Beetsma (2003), Desai, Foley, & Hines (2006), Clausing (2006), Ferrantino, Liu, & Wang (2012) e Taylor & Richardson (2012).…”