Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy

Theory and recent empirical literature suggest that social and professional connections may influence corporate policy. However, inference may be biased by the possibility that firms who share peers also share unobserved characteristics that are correlated with observed policy. Using a novel identif...

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Bibliographic Details
Published in:Management science 2018-07, Vol.64 (7), p.3241-3268
Main Authors: Jiang, Chao, Kubick, Thomas R., Miletkov, Mihail K., Wintoki, M. Babajide
Format: Article
Language:English
Subjects:
Analysis
Corporate governance
Corporate taxes
Corporations
director interlocks
Multinational corporations
social networks
tax aggressiveness
tax avoidance
Tax havens
Tax policy
Tax regulations
Taxation
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