Incentives for Tax Planning and Avoidance : Evidence from the Field

  title={Incentives for Tax Planning and Avoidance : Evidence from the Field},
  author={John R. Graham and Michelle Hanlon and Terry Shevlin},
ABSTRACT: We analyze survey responses from nearly 600 corporate tax executives to investigate firms’ incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to test with archival data. Our survey allows us to investigate reputational influences and indeed we find that reputational concerns are important – 69% of executives rate reputation as important and… CONTINUE READING
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