Perspectives on Corporate Tax Planning: Observations from the Past Decade
Posted: 8 May 2017 Last revised: 26 Jan 2018
Date Written: December 14, 2017
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: Suggested Citation