The manipulation of income taxes is a young but growing field of interest for accounting scholars, in a great fashion in the last few years. This research provides a theoretical and an empirical investigation of corporate tax aggressiveness in the European Union, and underlines the relevance of the different national and cross-national institutional contexts in the decision of manipulating earnings in the lines of taxation. We study tax aggressiveness, but not tax evasion, hence, we basically focus on non-conforming but legal ways of planning tax expenses (Slemrod and Yitzhaki, 2002). In the investigation, we adopt the theories and methods of comparative institutional analysis (Morgan et al., 2010), focusing on coherence and diversity among the various national and cross-national environments where the firms live.
The institutional determinants of corporate tax aggressiveness in EU
MAFROLLA, ELISABETTA
2017-01-01
Abstract
The manipulation of income taxes is a young but growing field of interest for accounting scholars, in a great fashion in the last few years. This research provides a theoretical and an empirical investigation of corporate tax aggressiveness in the European Union, and underlines the relevance of the different national and cross-national institutional contexts in the decision of manipulating earnings in the lines of taxation. We study tax aggressiveness, but not tax evasion, hence, we basically focus on non-conforming but legal ways of planning tax expenses (Slemrod and Yitzhaki, 2002). In the investigation, we adopt the theories and methods of comparative institutional analysis (Morgan et al., 2010), focusing on coherence and diversity among the various national and cross-national environments where the firms live.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
