Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

We exploit changes in a country's integration of corporate and shareholder taxes to identify the effect of investor-level taxes on costly corporate tax avoidance. Specifically, we rely on European countries eliminating imputation systems in different years in response to supranational judicial...

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Bibliographic Details
Published in:The Accounting review 2019-09, Vol.94 (5), p.27-55
Main Authors: Amiram, Dan, Bauer, Andrew M., Frank, Mary Margaret
Format: Article
Language:English
Subjects:
Corporate taxes
Elimination
Low income groups
Ownership
Placebo effect
Policy making
Public enterprise
Stockholders
Tax avoidance
Tax rates
Taxation
Taxes
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