Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?
This study examines whether a firm’s life cycle explains its propensity to engage in corporate tax avoidance. Based on the Dickinson (2011) model of firm life cycle stages and a large dataset of US publicly listed firms over the 1987–2013 period, we find that tax avoidance is significantly positivel...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
Routledge Journals
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/3612 |