News

Filters
RSS
RSS
Close X

Filter by:

Limit to items where the date of the news item:
Date range
Limit to items where the date of the news item:
Limit to news where the title matches:
Limit to news items tagged with one or more of:
Limit to news items where the audience is one or more of:
Monday, May 13, 2019

Does corporate income tax avoidance require risk-taking?

tax papers and mug

In a recent study published in The Accounting Review, Assistant Professor Kaishu Wu, School of Accounting and Finance and his colleagues David Guenther and Ryan Wilson (both at the University of Oregon) examine whether high levels of corporate income tax avoidance are achieved with additional risk-taking. In other words, do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?