Corpus ID: 166273924

The Impact of Private Equity Ownership on Corporate Tax Avoidance

  title={The Impact of Private Equity Ownership on Corporate Tax Avoidance},
  author={Brad A. Badertscher and Sharon P. Katz and Sonja Olhoft Rego},
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational engineering. Given PE firms' focus on value creation, we examine whether PE firms influence the extent and types of tax avoidance at portfolio firms as an additional source of economic value. We document that PE-backed portfolio firms engage in… Expand
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