Tax Avoidance

Tax avoidance is the legal reduction of tax liability through the deliberate exploitation of preferential provisions or gaps within the applicable tax code.

1.6K

Publications

108.5K

Citations

2.7K

Authors

1.1K

Institutions

Publications per year

2017–2026

877

Parents

Tax Law

Children

Aggressive Tax PlanningAnti-avoidance RulesBase ErosionControlled Foreign Corporation RulesCross-border Tax AvoidanceDebt-equity StructuringHybrid Mismatch ArrangementsIncome ShiftingPermanent EstablishmentProfit Shifting

Publications

1.6K

Income tax evasion: a theoretical analysis

Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations

Public Affairs, Economics, Public Finance +9

Top Incomes in the Long Run of History

Anthony B. Atkinson, Thomas Piketty, Emmanuel Saez · Journal of Economic Literature · 2011 · 2.3K citations

Social Sciences, Economics, Econometrics +8

Corporate tax avoidance and high-powered incentives

Mihir A. Desai, Dhammika Dharmapala · Journal of Financial Economics · 2005 · 2.2K citations

Public Affairs, Business Economics, Finance +12

The Effects of Executives on Corporate Tax Avoidance

Scott Dyreng, Michelle Hanlon, Edward L. Maydew · The Accounting Review · 2010 · 1.5K citations

Law, Accountancy, Business Economics +9

Corporate Tax Avoidance and Firm Value

Mihir A. Desai, Dhammika Dharmapala · The Review of Economics and Statistics · 2009 · 1.1K citations

Law, Business Economics, Corporate Governance +14

1–5 of 1.6K

Authors

2.7K

TC
Thomas C. Omer
University of Nebraska–Lincoln, United States
22 publications · 1.9K citations
18
h-index
RJ
Ryan J. Wilson
University of Iowa, United States
16 publications · 1.9K citations
16
h-index
TS
Terry Shevlin
University of California, Irvine, United States
16 publications · 1.2K citations
15
h-index
GR
Grant Richardson
The University of Adelaide, Australia
14 publications · 2.2K citations
14
h-index
EL
Edward L. Maydew
University of North Carolina at Chapel Hill, United States
14 publications · 3.5K citations
13
h-index

1–5 of 2.7K

Institutions

1.1K

1–8 of 1.1K

Venues

SSRN Electronic Journal
Repository · 193 publications · 8.8K citations
47
h-index
Journal of Public Economics
34 publications · 10.9K citations
30
h-index
The Accounting Review
30 publications · 7.8K citations
29
h-index
Contemporary Accounting Research
CAR · 28 publications · 3.6K citations
26
h-index
Journal of Economic Psychology
24 publications · 3K citations
23
h-index

1–5

See also Tax Avoidance
Core Methods	Transfer Pricing Profit Shifting Aggressive Tax Planning Tax Deferrals Expense Inflation Analysis Income Concealment
Regulatory Responses	Transfer Pricing Rulings Disclosure Requirements For Candidates
Economic Effects	Financial Risk Profit Shifting Firm Value Base Erosion Internal Financing
Measurement	Book-tax Differences Effective Tax Rate Incidence
Determinants	Competition Policy Digital Transformation Family Ownership Differential Tax Rates Firm Age Internal Control Quality Audit Quality Assessment Organizational Size Financial Leverage Effects Managerial Capability Development Board Independence Subsidiary Networks Anti-avoidance Rules