Corpus ID: 31000860

The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning

@inproceedings{Badertscher2010TheIO,
  title={The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning},
  author={Brad A. Badertscher and Sharon P. Katz and Sonja Olhoft Rego},
  year={2010}
}

Figures and Tables from this paper

Tax accounting and reporting behavior : empirical evidence on the effects of book-tax conformity and current trends in Europe
This dissertation deals with the topic of of Book-Tax Conformity, i.e. the degree to which book and tax accounting should be aligned. The aim is to provide further evidence on the research questionExpand
Religiosity and Tax Avoidance
ABSTRACT: In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion.Expand
Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
I develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, i.e. tax avoidance, taxExpand
Tax Regimes, Regulatory Change and Corporate Income Tax Aggressiveness in China
This study uses the ‘natural experiment’ provided by China’s implementation of its 2007 Accounting Standards for Business Enterprises No.18 — Corporate Income Tax Accounting and 2008 EnterpriseExpand
Ownership structure and tax planning of listed firms: Evidence from Nigeria
The study investigated the effect of ownership structure on tax planning of quoted non-financial companies in Nigeria. It aims to find out the ownership structure that improves tax planning therebyExpand
Value Creation and Value Transfer of Leveraged Buyouts: A Review of Recent Developments and Challenges for Emerging Markets
ABSTRACT As available credit has tightened and fundraising has plummeted since the financial crisis of 2008, the private-equity (PE) sector has grown and matured in developed countries and shownExpand
Audit Pricing and Litigation Risk: The Role of Public Equity
ABSTRACT: Does de facto litigation risk arising from an extant legal environment affect audit pricing, other things equal? The answer is important for the design of efficient legal regimes and forExpand
Corporate Determinants of Aggressive Tax Avoidance : Evidence from Nigeria *
This study has succeeded in examining the issues relating to corporate determinants of aggressive tax avoidance of firms in Nigeria. The aim of this study was to properly examine the concept ofExpand
Effects of tax sheltering on earnings management in Nigeria
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanentExpand
Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada
This paper examines the relationship between directors’ and officers’ liability insurance (D&O insurance) and firms’ aggressive tax reporting. Using large Canadian public companies listed onExpand
...
1
2
3
...

References

SHOWING 1-10 OF 82 REFERENCES
Are Family Firms More Tax Aggressive Than Non-Family Firms?
Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs thatExpand
An Examination of Corporate Tax Shelter Participants
ABSTRACT: Recent evidence suggests that corporate tax shelters have become important corporate instruments for reducing tax burden. Based on a sample of identified tax shelter participants, I developExpand
Long-Run Corporate Tax Avoidance
We develop and describe a new measure of long‐run corporate tax avoidance that is based on the ability to pay a low amount of cash taxes per dollar of pre‐tax earnings over long time periods. WeExpand
Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companies
This study investigates whether the form of ownership in the life insurance industry (i.e., public, private or mutual) affects the pursuit of capital, earnings, and tax management goals between 1975Expand
Debt and the Marginal Tax Rate
Do taxes affect corporate debt policy? This paper answers this question by testing whether the incremental use of debt is positively related to firm-specific, tax-code-consistent marginal tax rates.Expand
Sample selection bias as a specification error
Sample selection bias as a specification error This paper discusses the bias that results from using non-randomly selected samples to estimate behavioral relationships as an ordinary specificationExpand
The Future of Private Equity
A distinguished University of Chicago financial economist and longtime observer of private equity markets responds to questions like the following: Copyright Copyright (c) 2009 Morgan Stanley.
The new demography of private equity
  • Working paper, Swedish Institute for Financial Research.
  • 2008
The Divergence between Book and Tax Income
A tie replacing system is adapted to replace worn ties in a railroad track of the type including longitudinally extending metal rails supported on wooden cross ties by metal tie plates and a gravelExpand
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
ABSTRACT: We investigate the association between aggressive tax and financial reporting and find a strong, positive relation. Our results suggest that insufficient costs exist to offset financial andExpand
...
1
2
3
4
5
...