In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

The tax literature of the past two decades has been dominated by empirical studies on
corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of …

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil
sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou …

In this paper, we examine the impact of managerial ability on the relation between corporate
tax avoidance and investment efficiency. Using a sample of US firms from 1994–2015, we …

Corporate governance remains the focus of current research and a concept that continues to
evolve to meet the needs of business managers. Faced with the need for companies to cope …

Ownership structure plays an important role in firms' decisions on tax avoidance. Recently,
the effect of family ownership on corporate tax avoidance has become an issue of increasing …

We examine the association between corporate tax aggressiveness and the profitability of
insider trading under the assumption that insider trading profits reflect managerial …

We investigate whether international income-shifting aggressiveness affects local
investments. Amid heightened scrutiny of international activities by tax authorities, firms can …

We examine whether changes to corporate governance resulting from board reforms affect
corporate tax behavior. While the connection between corporate governance and tax …

This study investigates how the interplay between internal corporate governance and the
changes in the tax and corporate governance environment in the US during the early 2000s …