The Effect of Innovation on Corporate Tax Avoidance
A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have con...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en |
| Published: |
LSU
2014
|
| Subjects: | |
| Online Access: | http://etd.lsu.edu/docs/available/etd-08142014-175532/ |