No. 34: Corporate Tax Avoidance and the Real Effects of Taxation: A Review

Abstract

The tax literature of the past two decades has been dominated by empirical studies on corporate tax avoidance and a growing literature on the real effects of taxation. However, this literature lacks a quantitative synthesis of these studies and an in-depth discussion of potential convergences and divergences in empirical findings. To thoroughly evaluate empirical results, we provide a comprehensive theoretical framework that allows us not
only to organize the literature, but also to identify underexplored yet fruitful areas for future research. We link our theoretical predictions to a quantitative synthesis of all empirical tax studies published in the top accounting, finance, and economics journals over the last two decades. Combining theoretical predictions with a quantitative synthesis allows us to identify potential empirical inconsistencies and areas for future tax research.

Beteiligte Institutionen

Die Hauptstandorte vom TRR 266 sind die Universität Paderborn (Sprecherhochschule), die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der WHU – Otto Beisheim School of Management, der European School of Management and Technology in Berlin und der Goethe-Universität Frankfurt, die die gleiche Forschungsagenda verfolgen.