Abstract

http://ssrn.com/abstract=1697536
 
 

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Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement


Anja De Waegenaere


Tilburg University - Center for Economic Research (CentER)

Richard C. Sansing


Dartmouth College - Tuck School of Business; CentER, Tilburg University

J. Wielhouwer


VU University Amsterdam

April 2, 2013

Tuck School of Business Working Paper No. 2010-83

Abstract:     
This study examines a setting in which a tax reporting decision is delegated to a …firm’'s tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the fi…rm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of the tax reporting decision will occur in the future. The study also examines how well two accounting measures of tax aggressiveness -- –cash taxes paid and the unrecognized tax bene…fit -- distinguish between conservative and aggressive fi…rms.

Number of Pages in PDF File: 46

Keywords: FIN 48, tax reporting, contracting, unrecognized tax benefits, book income tax expense

JEL Classification: H25, M41

working papers series


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Date posted: October 25, 2010 ; Last revised: April 17, 2013

Suggested Citation

De Waegenaere, Anja and Sansing, Richard C. and Wielhouwer, J., Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement (April 2, 2013). Tuck School of Business Working Paper No. 2010-83. Available at SSRN: http://ssrn.com/abstract=1697536 or http://dx.doi.org/10.2139/ssrn.1697536

Contact Information

Anja M.B. De Waegenaere
Tilburg University - Center for Economic Research (CentER) ( email )
P.O. Box 90153
Tilburg, 5000 LE
Netherlands
Richard C. Sansing (Contact Author)
Dartmouth College - Tuck School of Business ( email )
100 Tuck Hall
Hanover, NH 03755
United States
603-646-0392 (Phone)
603-646-1308 (Fax)
CentER, Tilburg University ( email )
P.O. Box 90153
Tilburg, 5000 LE
Netherlands
Jacco L. Wielhouwer
VU University Amsterdam ( email )
De Boelelaan 1105
Amsterdam, 1081HV
Netherlands
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