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    International Corporate Tax Avoidance Practices: Evidence from Australian Firms

    Access Status
    Fulltext not available
    Authors
    Taylor, Grantley
    Richardson, G.
    Date
    2012
    Type
    Journal Article
    
    Metadata
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    Citation
    Taylor, G. and Richardson, G. 2012. International Corporate Tax Avoidance Practices: Evidence from Australian Firms. The International Journal of Accounting. 47 (4): pp. 469-496.
    Source Title
    The International Journal of Accounting
    DOI
    10.1016/j.intacc.2012.10.004
    ISSN
    1094-4060
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/9274
    Collection
    • Curtin Research Publications
    Abstract

    This paper examines the international corporate tax avoidance practices of publicly listed Australian firms. Based on a hand-collected sample of 203 publicly listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that there are several practices Australian firms use to aggressively reduce their tax liabilities. Specifically, we find that thin capitalization, transfer pricing, income shifting, multinationality, and tax haven utilization are significantly associated with tax avoidance. In fact, based on the magnitude and significance levels of the regression coefficients in our study, thin capitalization and transfer pricing represent the primary drivers of tax avoidance, whereas income shifting and tax haven utilization are less important. Finally, our additional regression results show that tax havens are likely to be used together with thin capitalization and transfer pricing to maximize international tax avoidance opportunities via the increased complexity of transactions carried out through tax havens.

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