公司所在地与避税：城市公司与非城市公司

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting Pub Date : 2024-07-21 DOI:10.1016/j.adiac.2024.100765

Erik Devos , Yun Ke , Kenneth Snead , Fuzhao Zhou

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引用次数: 0

摘要

我们研究了企业的地理位置对其避税行为的影响。根据 2000 年的人口普查结果，我们将总部位于前十大都市统计区（MSA）的企业视为城市企业，其他企业则称为非城市企业。我们使用美国通用会计准则（GAAP）和现金有效税率来代表避税行为，结果表明非城市企业的避税水平相对较高。我们的结果对倾向得分匹配、使用其他地理位置衡量标准、包括额外的控制变量以及采用不同的回归规范都是稳健的。进一步的分析表明，非城市企业的避税行为似乎会增加股东的价值。总之，我们的研究为美国国税局提供了潜在的政策启示。

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Firm location and tax avoidance: Urban versus non-urban firms

We examine the impact of firms' geographic locations on their tax avoidance behavior. We consider urban firms as those headquartered in the top ten metropolitan statistical areas (MSAs) based on the 2000 census; all others are labeled non-urban firms. Using GAAP and cash-effective tax rates to proxy for tax avoidance, we report that non-urban firms have relatively higher tax avoidance levels. Our results are robust to propensity score matching, using alternative measures of geographic location, including additional control variables, and employing different regression specifications. Further analyses suggest that non-urban firms' tax avoidance appears to be value-increasing to shareholders. Overall, our study provides potential policy implications for the IRS.

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来源期刊

Advances in Accounting BUSINESS, FINANCE-

CiteScore

2.50

自引率

6.20%

发文量

期刊介绍： Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.