Military experience and corporate tax avoidance

Law, Kelvin; Mills, Lillian F.

doi:10.1007/s11142-016-9373-z

Cited by 256 publications

(161 citation statements)

References 85 publications

Supporting

Mentioning

148

Contrasting

Unclassified

Order By: Relevance

“…8 See Shackelford and Shevlin (2001) and, more recently, Hanlon and Heitzman (2010) for broad surveys of the literature. 9 Recent studies have investigated the effects of certain managerial characteristics on tax outcomes, including personal tax preferences (Chyz 2013), military experience (Law and Mills 2013), overconfidence (Chyz, Gaertner, Kausar, and Watson 2014), managerial ability (Koester, Shevlin, and Wangerin 2014), and narcissism (Olsen and Stekelberg 2016). 10 Brown (2003) provides survey evidence consistent with this notion, in that corporations hire in-house attorneys to prevent the company from being involved in litigation.…”

Section: Background Of General Counsel Roles and Responsibilitiesmentioning

confidence: 99%

General Counsel Prominence and Corporate Tax Policy

Abernathy

Kubick

Masli

2015

The Journal of the American Taxation Association

View full text Add to dashboard Cite

Prior research provides evidence that individual executives have a significant effect on firm-level tax policy. Further research has shown that having a corporate general counsel (GC) in a firm's top management team (top five highest-paid executives) significantly affects a firm's accounting and disclosure practices. In this paper, we examine the role of the GC in corporate tax policy. Specifically, we use the ascension of the corporate GC to top management as the identifying event in which the role and influence of the corporate GC becomes more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities.

show abstract

Section: Background Of General Counsel Roles and Responsibilitiesmentioning

confidence: 99%

General Counsel Prominence and Corporate Tax Policy

Abernathy

Kubick

Masli

2015

The Journal of the American Taxation Association

View full text Add to dashboard Cite

show abstract

“…Prior and concurrent studies (i.e., Dyreng et al. ; Law and Mills ) find evidence that CEOs affect firms' tax‐planning choices. However, these studies do not consider the strategic type of the CEO's firm.…”

mentioning

confidence: 99%

“…However, these studies do not consider the strategic type of the CEO's firm. For example, Law and Mills () link firms' lower tax avoidance to firms with CEOs who have military backgrounds. Arguably, CEOs with military experience share traits with Defenders .…”

mentioning

confidence: 99%

The Influence of a Firm's Business Strategy on its Tax Aggressiveness

Higgins

Omer

Phillips

2014

Contemporary Accting Res

340

377

View full text Add to dashboard Cite

“…As evidências desta linha de investigação apontam para associações significativas entre vários traços individuais dos gestores e a agressividade fiscal das empresas, tais como: a experiência militar do gestor (Law & Mills, 2017); o narcisismo (Olsen & Stekelberg, 2016); a orientação política e agressividade pessoal (Chyz, 2013); o gênero de seus executivos e dos membros do conselho de administração (Francis, Hasan, Qiang Wu, & Meng Yan, 2014;Lanis, Richardson, & Taylor, 2017); a religiosidade do gestor (Boone, Khurana & Raman, 2013;Dyreng, Mayew & Williams, 2012); suas habilidades e capacidade gerencial (Koester, Shevlin & Wangerin, 2017); e o perfil de remuneração, pensão e incentivos compensatórios (Armstrong, Blouin & Larcker, 2012;Chi, Huang & Sanchez, 2017;Kubick & Masli, 2016).…”

Section: Determinantes Da Agressividade Tributária Do Gestorunclassified

Agressividade Tributária: Um Survey da Literatura

Martinez

2017

REPeC

View full text Add to dashboard Cite

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou minimizar o ônus tributário explícito para a corporação. Enquanto tema de pesquisa acadêmica, o tax aggressiveness ou tax avoidance revela-se em um tópico diversificado e vasto, embora relativamente recente. Resultados e Contribuições: Entre as perguntas de pesquisa que nessa temática se desenvolvem, destaquem-se a identificação de quais seriam os determinantes da agressividade tributária da firma, apreciando: (i) características das firmas; (ii) atributos ambientais; (iii) restrições de gatekeepers; e (iv) incentivos para as firmas. Revisam-se os determinantes da agressividade tributária dos gestores e a influência da governança e estrutura de controle. Adicionalmente, identificam-se as potenciais consequências econômico-financeiras da agressividade tributária para as firmas e as proxies empíricas existentes para mensurar a agressividade tributária. O estudo se encerra com a apresentação de oportunidades futuras de pesquisa na temática.

show abstract

Military experience and corporate tax avoidance

Cited by 256 publications

References 85 publications

General Counsel Prominence and Corporate Tax Policy

General Counsel Prominence and Corporate Tax Policy

The Influence of a Firm's Business Strategy on its Tax Aggressiveness

Agressividade Tributária: Um Survey da Literatura

Contact Info

Product

Resources

About