Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/92956
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Type: | Journal article |
Title: | Determinants of tax haven utilization: evidence from Australian firms |
Author: | Taylor, G. Richardson, G. Taplin, R. |
Citation: | Accounting and Finance, 2015; 55(2):545-574 |
Publisher: | Blackwell Publishing |
Issue Date: | 2015 |
ISSN: | 0810-5391 1467-629X |
Editor: | Cahan, S. |
Statement of Responsibility: | Grantley Taylor, Grant Richardson, Ross Taplin |
Abstract: | This paper examines the major determinants of tax haven utilization ba sed on a sample of 200 publicly listed Australian firms, over the 2006– 2010 period (1,000 firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance-based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax haven utilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization. |
Keywords: | Tax havens; tax avoidance; Australian tax |
Rights: | © 2014 AFAANZ |
DOI: | 10.1111/acfi.12064 |
Published version: | http://dx.doi.org/10.1111/acfi.12064 |
Appears in Collections: | Aurora harvest 2 Business School publications |
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