An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands

Volume: 39, Issue: 1, Pages: 67 - 93
Published: Mar 8, 2017
Abstract
: We expect firms with the greatest exposure to reputational damage among consumers will engage in lower levels of tax avoidance to minimize unwanted scrutiny that could impair the firms' reputation. We identify a set of firms with valuable consumer reputation using Harris Interactive's EquiTrend survey, which surveys consumers about their perceptions of valuable and prominent brands. We find evidence in support of our hypothesis that firms with...
Paper Details
Title
An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands
Published Date
Mar 8, 2017
Volume
39
Issue
1
Pages
67 - 93
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