Determinants of Tax Haven Utilization: Evidence from Australian Firms
This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer...
| Main Authors: | , , |
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| Format: | Journal Article |
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Wiley-Blackwell Publishing Asia
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/37144 |
| _version_ | 1848754965923758080 |
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| author | Taylor, Grantley Richardson, G. Taplin, Ross |
| author_facet | Taylor, Grantley Richardson, G. Taplin, Ross |
| author_sort | Taylor, Grantley |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance-based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax have nutilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization. |
| first_indexed | 2025-11-14T08:48:48Z |
| format | Journal Article |
| id | curtin-20.500.11937-37144 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:48:48Z |
| publishDate | 2014 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-371442017-09-13T13:59:39Z Determinants of Tax Haven Utilization: Evidence from Australian Firms Taylor, Grantley Richardson, G. Taplin, Ross Tax havens Tax avoidance Australian tax This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance-based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax have nutilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization. 2014 Journal Article http://hdl.handle.net/20.500.11937/37144 10.1111/acfi.12064 Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Tax havens Tax avoidance Australian tax Taylor, Grantley Richardson, G. Taplin, Ross Determinants of Tax Haven Utilization: Evidence from Australian Firms |
| title | Determinants of Tax Haven Utilization: Evidence from Australian Firms |
| title_full | Determinants of Tax Haven Utilization: Evidence from Australian Firms |
| title_fullStr | Determinants of Tax Haven Utilization: Evidence from Australian Firms |
| title_full_unstemmed | Determinants of Tax Haven Utilization: Evidence from Australian Firms |
| title_short | Determinants of Tax Haven Utilization: Evidence from Australian Firms |
| title_sort | determinants of tax haven utilization: evidence from australian firms |
| topic | Tax havens Tax avoidance Australian tax |
| url | http://hdl.handle.net/20.500.11937/37144 |