Corporate Taxation and Avoidance

Corporate tax avoidance refers to the legal strategies firms use to reduce their tax liabilities, ranging from income shifting across jurisdictions through transfer pricing to the use of tax shelters and complex financial structures. Researchers examine why firms pursue these strategies, how executive incentives and multinational operations shape the extent of avoidance, and how financial reporting practices either reveal or obscure these activities from regulators and investors. The stakes are significant because aggressive avoidance erodes government revenue while raising questions about corporate social responsibility and market fairness. Active debates center on how international tax rules can be coordinated to limit profit shifting by multinationals, and on whether greater transparency in financial disclosures changes firm behavior or merely reshuffles where avoidance occurs.

Works

128,423

Total citations

471,834

Keywords

Tax AvoidanceCorporate TaxIncentivesMultinational FirmsFinancial ReportingTransfer Pricing