Perspectives on Corporate Tax Planning: Observations from the Past Decade

Posted: 8 May 2017 Last revised: 26 Jan 2018

See all articles by Jaron H. Wilde

Jaron H. Wilde

University of Iowa - Henry B. Tippie College of Business

Ryan J. Wilson

University of Iowa - Henry B. Tippie College of Business

Date Written: December 14, 2017

Abstract

Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public’s awareness of corporate tax activities. Academic research on corporate tax planning has grown in step with this public interest. This paper provides a survey of that literature, with a focus on developments over the last decade. In the survey, we highlight key contributions, provide a framework for links among studies, and reference some areas where our understanding is still limited.

Keywords: tax avoidance; tax planning; tax aggressiveness; tax sheltering; income shifting

JEL Classification: H20; G10; G30; M40

Suggested Citation

Wilde, Jaron H. and Wilson, Ryan J., Perspectives on Corporate Tax Planning: Observations from the Past Decade (December 14, 2017). Journal of American Taxation Association, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2964053 or http://dx.doi.org/10.2139/ssrn.2964053

Jaron H. Wilde

University of Iowa - Henry B. Tippie College of Business ( email )

Acquisitions
5020 Main Library
Iowa City, IA 52242-1000
United States

Ryan J. Wilson (Contact Author)

University of Iowa - Henry B. Tippie College of Business ( email )

Acquisitions
5020 Main Library
Iowa City, IA 52242-1000
United States

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