Dual Class Ownership and Tax Avoidance

By Sean T. McGuire, Dechun Wang, Ryan J. Wilson. 2014

323 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/0144acef66db3241ae1e987fd602d51635483f93

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Tao Chen
2. Jason Stanfield
3. H. Huang
4. C. S. A. Cheng
5. Yinghua Li
6. Chen Lin
7. Gordon Richardson
8. Roman Lanis

In Economics and Econometrics

1. Tao Chen
2. Jason Stanfield
3. H. Huang
4. C. S. A. Cheng
5. Yinghua Li
6. Chen Lin
7. Gordon Richardson
8. Roman Lanis

Citations in the corpus

• Public Pressure and Corporate Tax Behavior (2016, unknown): “…examines economic and managerial determinants of tax avoidance [Badertscher et al. 2013; Brown and Drake 2013; Dyreng et al. 2010; Holms 2011; McGuire et al. 2014; Rego and Wilson 2012], our study provides evidence that firms incur real tax costs following public pressure to disclose the…”
• Institutional Ownership and Corporate Tax Avoidance: New Evidence (2017, unknown): “Two other tax avoidance measures used in the literature are based on differences between book income and estimated taxable income (Hanlon and Heitzman 2010; Chen et al. 2010; Cheng et al. 2012; Badertscher et al. 2013; McGuire et al. 2014).”
• Societal trust and corporate tax avoidance (2018, unknown): “Further, ownership structure (family ownership and dual class share structure) is related to tax avoidance behavior (Chen et al. 2010; McGuire et al. 2011).”
• Corporate Political Connections and Tax Aggressiveness (2013, unknown): “with McGuire et al. (2014). On the other hand, the coefficient of governance index is overall positive and significant, suggesting that firms with more anti-takeover provisions are more aggressive in tax planning.”
• The Effect of Hedge Fund Activism on Corporate Tax Avoidance (2012, methodology): “As expected and consistent with prior studies (Rego 2003; Gupta and Newberry 1997; Chen et al. 2010; Rego and Wilson 2010; McGuire et al. 2011a), Foreign Income, PPE, Intangible Asset, Equity Income are negatively associated with the two ETR measures.”
• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “, Desai and Dharmapala, 2006), ownership structure (e.g., Chen et al., 2010; Cheng et al., 2012; Badertscher et al., 2013; McGuire et al., 2014), cultural norms (DeBacker et al.”