| Summary: | 碩士 === 國立成功大學 === 會計學系 === 107 === This study examines whether there are geographic peer effects of tax avoidance using 12,341 observations during the years 2001-2017. In this paper, this study presents evidence that firms imitate the other firms’ behavior of tax avoidance in the same MSA area and the results are not limited to the same industry. Also, the geographic peer effects in tax avoidance is stronger for firms which are surrounded by more firms and more closer each other. Finally, compare the firm’s tax rate to the other geographic peers of average tax rate in the same MSA area to classify whether the firm’s magnitude of tax avoidance is aggressive or conservative, and then we verifying what the geographic peer effects will be in which situation. Overall, the results suggest that the firm will imitate the other firms’ behavior of tax avoidance.
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