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- W3136160653 abstract "We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions. We then (1) document the measure is associated with higher after-tax returns to provide assurance DEA achieves its objective in our setting, (2) demonstrate the measure is incremental to cash ETRs in predicting after-tax returns, (3) validate the measure by showing its association with lower tax and non-tax costs, and (4) provide evidence the measure captures something about taxes distinct from overall firm performance. This measure is useful to researchers given the known limitations of ETRs as a measure of tax planning." @default.
- W3136160653 created "2021-03-29" @default.
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- W3136160653 date "2021-01-01" @default.
- W3136160653 modified "2023-10-16" @default.
- W3136160653 title "Effective Tax Planning" @default.
- W3136160653 doi "https://doi.org/10.2139/ssrn.3781011" @default.
- W3136160653 hasPublicationYear "2021" @default.
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