Is Corporate Tax Avoidance Associated with Investment Efficiency?
The purpose of this study is to examine the association between investment efficiency and corporate tax avoidance. Using a large sample of U.S. firms over the period 1993–2016, we show that there is a positive association between corporate tax avoidance activities and investment inefficiency. Moreov...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
2020
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/85095 |