Corporate Tax Avoidance: A Literature Review and Research Agenda

19 Pages Posted: 3 Sep 2020

See all articles by Fangjun Wang

Fangjun Wang

Xi'an Jiaotong University (XJTU)

Shuolei Xu

affiliation not provided to SSRN

Junqin Sun

Xi'an Jiaotong University (XJTU)

Charles P. Cullinan

Bryant University

Date Written: September 1, 2020

Abstract

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.

Keywords: Agency theory, Corporate governance, Corporate tax avoidance, Firm value

Suggested Citation

Wang, Fangjun and Xu, Shuolei and Sun, Junqin and Cullinan, Charles P., Corporate Tax Avoidance: A Literature Review and Research Agenda (September 1, 2020). Journal of Economic Surveys, Vol. 34, Issue 4, pp. 793-811, 2020, Available at SSRN: https://ssrn.com/abstract=3684606 or http://dx.doi.org/10.1111/joes.12347

Fangjun Wang (Contact Author)

Xi'an Jiaotong University (XJTU) ( email )

26 Xianning W Rd.
Xi'an Jiao Tong University
Xi'an, Shaanxi 710049
China

Shuolei Xu

affiliation not provided to SSRN

Junqin Sun

Xi'an Jiaotong University (XJTU) ( email )

26 Xianning W Rd.
Xi'an Jiao Tong University
Xi'an, Shaanxi 710049
China

Charles P. Cullinan

Bryant University ( email )

1150 Douglas Pike
College of Business
Smithfield, RI 02917-1284
United States
401-232-6421 (Phone)
401-232-6319 (Fax)

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