Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?

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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...

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Bibliographic Details
Main Authors:	Hasan, Mostafa, Al-Hadi, A., Taylor, G., Richardson, G.
Format:	Journal Article
Published:	Routledge Journals 2016
Online Access:	http://hdl.handle.net/20.500.11937/3612

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