Corporate Tax Avoidance and Firm Value

By Mihir A. Desai, Dhammika Dharmapala. Review of Economics and Statistics, 2009

1,034 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/2fd9e50ec87e4b9011a3a3d1467601907fc04cc7

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. Andrew P. Schmidt
2. Leslie A. Robinson
3. Michelle Hanlon
4. Joel B. Slemrod
5. Burcin Col
6. Saurin Patel
7. Scott D. Dyreng
8. Terry Shevlin

In Economics and Econometrics

1. Andrew P. Schmidt
2. Leslie A. Robinson
3. Michelle Hanlon
4. Burcin Col
5. Saurin Patel
6. Joel B. Slemrod
7. Scott D. Dyreng
8. Terry Shevlin

Citations in the corpus

• The Effects of Executives on Corporate Tax Avoidance (2010, neutral): “Desai and Dharmapala (2008) examine the effects of tax avoidance on firm value and Hanlon and Slemrod (2009) examine market reactions to tax shelter involvement.”
• Corporate Governance and Firm Value: International Evidence (2011, neutral): “There exists some research on some specific aspects of CSR such as corporate tax avoidance (e.g., Desai and Dharmapala, 2009).”
• Going to Haven? Corporate Social Responsibility and Tax Avoidance (2019, positive): “Moreover, consistent with Desai and Dharmapala (2009), firms with lower values of tax shields (which imply a greater incentive to engage in tax avoidance) are more likely to open tax haven affiliates.”