Organizational structure and tax avoidance: multinational evidence from business group affiliation

• Published in: Asia-Pacific journal of accounting & economics Vol. ahead-of-print; no. ahead-of-print; pp. 1 - 25
• Main Authors: Hong, Hyun A., Kim, Jeong-Bon, Matsunaga, Steven R., Yi, Cheong H.
• Format: Journal Article
• Language: English
• Published: Routledge 21.07.2022
• Subjects: Business group; institutional infrastructure; organizational structure; ownership structure; tax avoidance

We investigate the relation between business group affiliation and tax avoidance for publicly traded firms in a global setting. Overall, we find that publicly traded business group firms exhibit greater tax avoidance than stand-alone firms. This evidence is consistent with prior findings on Japan an...