DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS

By Jennifer Blouin. National tax journal, 2014

157 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/07dd26cb96a076f3f3d3d5ba82a811992706b968

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. David A. Guenther
2. B. Williams
3. Steven R. Matsunaga
4. Ioannis Oikonomou
5. Chris Brooks
6. Christopher Nobes
7. Tarek Abdelfattah

In Economics and Econometrics

1. David A. Guenther
2. B. Williams
3. Steven R. Matsunaga
4. Chris Brooks
5. Ioannis Oikonomou
6. Tarek Abdelfattah

Citations in the corpus

• Tax Aggressiveness and Corporate Transparency (2019, unknown): “• Spread: A measure of information asymmetry and an estimate of the adverse selection component of the bid-ask spread, computed based on Madhavan, Richardson, and Roomans (1997) as modified by Armstrong, Core, Taylor, and Verrecchia (2010) to take into account cross-sectional differences in firm siz”
• Is Tax Avoidance Related to Firm Risk (2017, background): “We avoid using the term ‘‘aggressive’’ because, consistent with Blouin (2014), we do not view aggressiveness as different from risk in the context of corporate tax avoidance. Tax avoidance that is risky is, by Blouin’s (2014) definition, aggressive.”