The Importance of the Internal Information Environment for Tax Avoidance

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How researchers see this paper

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Tax Aggressiveness and Corporate Transparency (2019, unknown): “Our results offer an interesting juxtaposition to Gallemore and Labro (2015), who find that firms with better internal information environments are better tax planners.”
The effect of corporate tax avoidance on the cost of equity (2013, background): “24 Gallemore and Labro (2015) label these measures as proxies for internal information environment.”
The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation (2017, methodology): “37 Following research on internal information quality such as Gallemore and Labro (2015), we measure internal control risk using the length of the lag between the fiscal year end and earnings announcement, consistent with firms with better internal control quality (lower risk) having a shorter lag.”
Customer-Supplier Relationships and Corporate Tax Avoidance (2017, unknown): “(Gallemore and Labro, 2015; U.S. Senate, 2014).”
Corporate Governance, Incentives, and Tax Avoidance (2015, background): “However, Gallemore and Labro (2014) find that tax avoidance is associated with higher quality (internal) information environments and the precise channels through which managers extract (or personally benefit from) the rents that are generated from tax avoidance are not clear.”