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- W3046390435 abstract "This study adds to the growing policy debate on corporate tax avoidance by investigating the effects of shareholder dividend tax policies on the incentives of managers to avoid corporate taxation. One such tax policy, imputation systems, eliminates the double taxation of corporate earnings by crediting the shareholders for the amount of corporate taxes that the corporation pays. As a result, corporate tax avoidance under an imputation system simply shifts the burden to the shareholders. It does not reduce the overall tax burden of the shareholders. For firms, which are subject to imputation systems, corporate level tax avoidance is less desirable for shareholders and firm value because tax avoidance structures are costly and provide no additional after-tax cash flows to shareholders. We find that firms from countries with imputation system have significantly lower corporate tax avoidance relative to firms from countries with non-imputation systems. We also find that firms from countries with full imputation systems avoid less tax than firms from countries with only partial imputation systems. However, both groups still avoid taxes less than firms from countries with no imputation system. Furthermore, we exploit exogenous changes in imputation systems around the world and find that firms from countries that shift away from imputation systems increase their tax avoidance after the change in policy after controlling for a matched group of firms from countries that do not change systems. Overall, our results suggest that country level shareholder dividend tax policy can significantly alter managerial incentives to avoid corporate taxation. Our findings have significant implications for our understanding of managerial incentives to avoid tax, for the debate over tax reform and for the unintended consequences of EU harmonization." @default.
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- W3046390435 date "2011-01-01" @default.
- W3046390435 modified "2023-10-11" @default.
- W3046390435 title "The Effect of the Shareholder Dividend Tax Policy on Corporate Tax Avoidance" @default.
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- W3046390435 doi "https://doi.org/10.2139/ssrn.1980370" @default.
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