Avenida Pearson 21
Barcelona, 08034
Spain
University of Navarra, IESE Business School
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Tax Avoidance, Literature Review, Real Effects, Quantitative Synthesis
Tax Avoidance, Tax Burden, Tax Incidence
Tax avoidance, tax burden, tax incidence
tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility
Taxation, Dividends, Share Repurchases, Payout Policy
capital investment, large investment, tax uncertainty, financial constraints, Schedule UTP, FIN 48
Corporate taxes; tax incidence; executive compensation
Payout Policy, Dividend Taxes, Agency Costs, Ownership Structure
tax policy expectations, tax policy, tax reform, investment, text as data JEL classification codes: D72, G31, G38, H25
accrual accounting, income smoothing, tax revenues, corporate tax base
accrual accounting; income smoothing; corporate tax revenues; corporate tax base
Corporate taxation, literature review, real effects, investments, employment, tax avoidance
tax evasion, tax compliance, tax enforcement, tax awareness, detection
tax evasion, tax compliance, self-reporting, tax incentive
firm valuation, tax avoidance, tax uncertainty
moral hazard, tax avoidance, tax planning
Consumption Tax, Investment, Tax Policy
Corporate tax, tax incidence, tax avoidance, tax enforcement, tax policy
Environmental taxation, corporate investment
Corporate taxation, Investment
bank transparency, bank regulation, loan loss provisions, corporate taxation
tax avoidance, income shifting, income taxation, dividend taxation
capital gains taxes, real effects, myopia, investment, short-termism, innovation
investment, dividend taxation, private firms
Investment, Dividend Taxation, Private Firms
Public tax disclosure, corporate taxation, tax transparency
tax policy, profit shifting, tax avoidance, tax enforcement, multinational firms
government policy and regulation, bankruptcy, debt, capital structure, tax avoidance
Government policy and regulation, bankruptcy, debt, capital structure, tax avoidance
tax enforcement, tax planning, tax authority, state aid
Personal income taxation, corporate investment
Foreign portfolio investment, compliance cost, withholding taxes, dividend taxation
tax policy, technological changes, tax avoidance
tax authority, tax enforcement, tax audit, bank lending, small and medium enterprises (SME), private firms
tax authority; tax enforcement; tax audit; bank lending; small and medium enterprises (SME); private firms
Environmental taxation, emissions, greenhouse gases, nitrogen oxide
corporate taxes, conforming tax planning, cost structure, asymmetric cost behavior, tax avoidance, sticky cost
Tax risk, executive compensation, corporate governance
corporate tax enforcement, business activity, local economies, employment, compliance costs JEL codes: H25, H26, R11, R12
Capital Gains Tax, Proportional Tax, Progressive Tax, Top Incomes
bonus depreciation, tax incentive, investment incentive, investment quality
Expressive Law, Legality, Moral Appeals, Tax Avoidance, Tax Evasion, Real Effort Experiment
ETR, tax avoidance, rate reconciliation, tax aggressiveness, losses
Tax hike, Investment, Internal networks, Multinationals, Spillover effects
tax policy, net operating loss, payroll tax, economic stimulus, COVID-19, pandemics, disclosure, political costs
Income shifting, income generation, dividend taxes, closely held corporations, owner–managers
income shifting, income generation, dividend taxes, closely held corporations, owner-managers
taxation, dividends, cash flow sensitivity
Capital Gains Tax, Capital Losses, Income Tax, Investment Decisions, Lock-In Effect, Speculation Gains, Tax Clienteles
Compliance costs, investment, tax administration
Personal income taxes, profit shifting, corporate income taxes, anti-tax avoidance rules
Corporate investment, tax loss carryforward, corporate taxation, tax policy
Investment funds, Labour-Sponsored Venture Capital Corporations (LSVCCs), tax subsidies, value destruction
Tax distortions, tax avoidance, employment protection, labor regulation
Tax planning, industry concentration, competition, productivity
Path dependence, corporate taxation, flexibility, competition, strategy
Dividend Taxation, Employment, Wages, Productivity
conforming tax avoidance, tax avoidance, international tax, book-tax conformity
Firm value, Anti-takeover regulation, Productivity, Misallocation
Asymmetric Taxation, Loss Offset Rules, Loss Aversion
Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover
Capital Gains, Cross-Base Elasticity, Income Taxes
Income inequality, Gender, Gender pay gap
top incomes, income taxation, taxing the rich, comprehensive nominal tax rate
Consumption Tax, Capital Accumulation, Corporate Payout, Tax Policy
Dividend taxation, Employment, Wages, Private Firms
Carbon pricing, market reactions, border adjustment, climate regulation
tax hike, investment, internal networks, multinationals, spillover effects
Shareholder taxation, corporate-personal tax integration, open economy, investment incentives, small firms
Corporate Taxation, Air Pollution, Emissions JEL classification: H22, H25, H32
Corporate taxation, tax policy, tax loss carryback, tax asymmetry, corporate investments, misallocation
