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Tax Avoidance Research : Exploring Networks and Dynamics of Global Academic Collaboration
- Author / Creator
- Available as
- Online
Details
- Creator
- Antonio De Vito and Francesco Grossetti
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- First edition
- Cham, Switzerland : Springer, [2024]
- ©2024
- Physical Details
-
- 1 online resource (185 pages)
- ISBNs
- 9783031517655, 9783031517648
- Includes bibliographical references.
- Intro -- Acknowledgments -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- References -- 2 Exploring Tax Avoidance: A Synthesis of the Literature -- 2.1 Introduction to Tax Avoidance Research -- 2.2 Theoretical Background of Tax Avoidance -- 2.3 Measuring Tax Avoidance -- 2.3.1 Effective Tax Rates -- 2.3.2 Book-Tax Differences -- 2.3.3 Tax Shelter Activity -- 2.3.4 Unrecognized Tax Benefits (UTBs) -- 2.3.5 Effective Tax Planning -- 2.3.6 Measuring Tax Avoidance for Non-US Firms -- 2.4 A Critical Examination of Tax Avoidance Measures -- 2.5 The Hines and Rice's (1994) Income Shifting Approach -- 2.6 Determinants of Tax Avoidance -- 2.6.1 Agency Costs -- 2.6.2 Implementation Costs -- 2.6.3 Outcome Costs -- 2.7 Consequences of Tax Avoidance -- 2.7.1 Financial Reporting Transparency -- 2.7.2 Cost of Capital -- 2.7.3 Firm Value -- 2.8 Summary -- References -- 3 Network Analysis: A Mathematical Framework -- 3.1 Introduction to Graph Theory -- 3.2 What Is a Graph? -- 3.2.1 Properties of Graphs -- 3.2.1.1 Connectivity -- 3.2.1.2 Measures of Centrality -- 3.3 Building a Network -- 3.3.1 Data Cleaning -- 3.3.2 Nodes and Edges Alignment -- 3.3.3 Visualizing a Network -- 3.3.3.1 The Stress Majorization Algorithm -- 3.3.4 Period Split and Comparative Analysis -- 3.4 Summary -- References -- 4 Networks of Tax Avoidance Research -- 4.1 Introduction -- 4.2 Sample Selection and the Scopus API -- 4.2.1 Eligibility Criteria -- 4.2.2 The Scopus API -- 4.3 Descriptive Statistics -- 4.3.1 Research Productivity by Country -- 4.3.2 Research Productivity by Institutions -- 4.3.3 Research Productivity by Journal in the ABS List -- 4.3.4 Research Productivity by Author -- 4.4 Networks of Academic Collaboration -- 4.4.1 Network Analysis of Countries -- 4.4.1.1 Time Evolution of Countries Network -- 4.4.2 Network Analysis of Affiliations
- 4.4.2.1 Time Evolution of Affiliation Network -- 4.4.3 Network Analysis of Authors -- 4.4.3.1 Time Evolution of Authors Network -- 4.4.4 Network Analysis of Journals -- 4.4.4.1 Time Evolution of Journals Network -- 4.5 The European Network -- 4.5.1 Data Cleaning and Alignment -- 4.5.2 Network Analysis of European Countries -- 4.5.2.1 Time Evolution of European Countries Network -- 4.5.3 Network Analysis of European Affiliations -- 4.5.3.1 Time Evolution of EuropeanAffiliations Network -- 4.5.4 Network Analysis of European Authors -- 4.5.4.1 Time Evolution of European Authors Network -- 4.5.5 Network Analysis of European Journals -- 4.5.5.1 Time Evolution of European Journals -- 4.6 Summary -- References -- 5 Conclusion -- References -- A Sample of Papers