The Effect of the Shareholder Dividend Tax Policy on Corporate Tax Avoidance

2011 ◽  
Author(s):  
Dan Amiram ◽  
Andrew M. Bauer ◽  
Mary Margaret Frank
Keyword(s):  
Tax Policy ◽  
Tax Avoidance ◽  
Corporate Tax ◽  
Dividend Tax

Does Inside Debt Moderate Corporate Tax Avoidance?

2014 ◽  
Author(s):  
Thomas R. Kubick ◽  
G. Brandon Lockhart ◽  
John R. Robinson
Keyword(s):  
Tax Avoidance ◽  
Corporate Tax ◽  
Inside Debt

The Effect of Owner Risk on Corporate Tax Avoidance

2020 ◽  
Vol 33 (5) ◽  
pp. 1477-1502
Author(s):  
Zi-Yun Zhou ◽  
Yu-Zhe Tang ◽  
Beom-Koing Seo ◽  
Kyu-Heak Yang
Keyword(s):  
Tax Avoidance ◽  
Corporate Tax

Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning

2015 ◽  
Vol 30 (4) ◽  
pp. 311-327 ◽  
Author(s):  
Megan F. Hess ◽  
Raquel Meyer Alexander
Keyword(s):  
Real World ◽  
Ethical Issues ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Learning Assessment ◽  
Class Discussion ◽  
Corporate Tax ◽  
Tax Havens ◽  
Multinational Organizations ◽  
The U.S

ABSTRACT This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies, this case provides a launching point for students to consider the ethics of corporate tax planning. The ethics of multinational tax practices, especially the use of tax havens, has recently become the focus of media and legislative debate in both the U.S. and the U.K., and many well-respected companies, such as General Electric, Apple Inc., and Starbucks are now feeling the pressure to reform. In a post-case learning assessment, students demonstrated significant improvement in their understanding and indicated that they enjoyed discussing this controversial issue. The “Implementation Guidance” section and Teaching Notes offer guidance for in-class discussion of the ethical and tax issues in this case.

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