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- W2901019241 abstract "This study uses directors’ and officers’ (D&O) insurance data to examine the relation between tax aggressiveness and tax litigation risk. D&O insurance covers litigation costs for tax-related cases. Thus, D&O insurance premiums provide an independent and direct assessment of the risk in a firm’s tax aggressiveness strategies, which mitigates some of the challenges in studying tax risk. Based on pricing decisions, D&O insurers appear to view tax aggressiveness, as measured by industry- and size-adjusted cash effective tax rates (a measure where higher rates are associated with more tax aggressiveness), as increasing tax-related litigation risk. Regarding tax uncertainty, premiums increase (decrease) as unrecognized tax benefits (UTB-related settlements with tax authorities) increase. Finally, D&O insurers focus on firms with outbound tax haven activity when pricing tax aggressiveness. Overall, this suggests D&O insurers include aspects of both low taxes and tax uncertainty when pricing tax litigation risk." @default.
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- W2901019241 date "2018-01-01" @default.
- W2901019241 modified "2023-09-27" @default.
- W2901019241 title "Trends in Tax-Related Litigation and D&O Insurance Pricing: Did Increased Tax Risk Affect Litigation Costs?" @default.
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- W2901019241 doi "https://doi.org/10.2139/ssrn.3127802" @default.
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