Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

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Societal trust and corporate tax avoidance (2018, positive): “In our analysis, we 10 explicitly control for the three tax system characteristics studied in Atwood et al. (2012).”
Corporate Political Connections and Tax Aggressiveness (2013, neutral): “monitoring (Atwood et al. 2012; Hoopes et al. 2012), auditor tax expertise (McGuire et al.”
Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, background): “For example, it affects tax avoidance (Atwood et al., 2012), perceptions of the importance of corporate ethics and tax compliance (Demirbag, Frecknall-Hughes, Glaister, & Tatoglu, 2013; Riahi-Belkaoui, 2004; Shafer, Fukukawa, & Lee, 2007; Snell & Tseng, 2002), and attitudes toward CSR (Muller &…”
The economic effects of financial derivatives on corporate tax avoidance (2015, background): “Tax avoidance does not necessarily imply that firms are engaging in improper behavior as managing tax costs is an appropriate component of a firm's long-term strategy (Atwood et al., 2012).”