Concepedia

Tax Planning

Tax planning is a legal strategy that structures a taxpayer's financial affairs to minimize tax liability through optimal utilization of available deductions, exemptions, credits, and timing mechanisms within applicable tax law.

404

Publications

21.5K

Citations

705

Authors

369

Institutions

Publications per year

2017–2026

130

Parents

Children

Publications

404

The design of tax structure: Direct versus indirect taxation

A. B. Atkinson, Joseph E. Stiglitz · Journal of Public Economics · 1976 · 1.7K citations

, , +14

Incentives for Tax Planning and Avoidance: Evidence from the Field

John R. Graham, Michelle Hanlon, Terry Shevlin et al. · The Accounting Review · 2013 · 848 citations

, , +15

Financial Constraints and Cash Tax Savings

Alexander Edwards, Casey M. Schwab, Terry Shevlin · The Accounting Review · 2015 · 632 citations

, , +8

Tax Aggressiveness and Corporate Transparency

Karthik Balakrishnan, Jennifer Blouin, Wayne R. Guay · The Accounting Review · 2018 · 622 citations

, , +17

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

Myron S. Scholes, G. Peter Wilson, Mark A. Wolfson · Review of Financial Studies · 1990 · 472 citations

, , +12

1–5 of 404

Authors

705

  1. TC
    Thomas C. Omer

    University of Nebraska–Lincoln, United States

    11 publications · 504 citations

    11

    h-index

  2. TS
    Terry Shevlin

    University of California, Irvine, United States

    9 publications · 2.2K citations

    9

    h-index

  3. LF
    Lillian F. Mills

    The University of Texas at Austin, United States

    8 publications · 738 citations

    8

    h-index

  4. ST
    Sean T. McGuire

    Texas A&M University, United States

    6 publications · 235 citations

    6

    h-index

  5. SS
    Stevanie S. Neuman

    University of Missouri, United States

    6 publications · 237 citations

    6

    h-index

1–5 of 705

Institutions

369

  1. Texas A&M University

    College Station, United States

    12 h-index

    18 publications

    1.3K citations

  2. Ifo Institute for Economic Research

    Munich, Germany

    11 h-index

    16 publications

    787 citations

  3. University of Nebraska–Lincoln

    Lincoln, United States

    10 h-index

    17 publications

    628 citations

  4. The University of Texas at Austin

    Austin, United States

    10 h-index

    12 publications

    1K citations

  5. National Bureau of Economic Research

    Cambridge, United States

    9 h-index

    10 publications

    596 citations

  6. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    9 h-index

    10 publications

    536 citations

  7. University of California, Irvine

    Irvine, United States

    9 h-index

    9 publications

    2.2K citations

  8. University of Toronto

    Toronto, Canada

    8 h-index

    11 publications

    1.7K citations

1–8 of 369

Venues

  1. SSRN Electronic Journal

    Repository · 59 publications · 2.4K citations

    24

    h-index

  2. Journal of the American Taxation Association

    18 publications · 1K citations

    17

    h-index

  3. National Tax Journal

    NTJ · 16 publications · 830 citations

    13

    h-index

  4. The Accounting Review

    13 publications · 2.6K citations

    13

    h-index

  5. Contemporary Accounting Research

    CAR · 13 publications · 795 citations

    12

    h-index

1–5

See also

Tax Planning

Core Methods

Regulatory Constraints

Tax Instruments

Planning Contexts

Outcome Assessment