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Corporate tax aggression and debt

โœ Scribed by Lin, Shannon; Tong, Naqiong; Tucker, Alan L.


Book ID
121447743
Publisher
Elsevier Science
Year
2014
Tongue
English
Weight
437 KB
Volume
40
Category
Article
ISSN
0378-4266

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We gather a unique sample of 44 tax shelter cases to investigate the magnitude of tax shelter activity and whether participating in a shelter is related to corporate debt policy. The average annual deduction produced by the shelters in our sample is very large, equaling approximately nine percent of