TY  - CHAP
AB  - Abstract This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental uncertainty and effective tax rates, and our results persist through a battery of robust checks. We further find that managerial ability mitigates the above relationship. Moreover, we find that small, highly leveraged, and innovative firms operating in uncertain environments engage in more tax avoidance.
VL  - 24
SN  - 978-1-78714-524-5, 978-1-78714-523-8/1058-7497
DO  - 10.1108/S1058-749720170000024002
UR  - https://doi.org/10.1108/S1058-749720170000024002
AU  - Huang Henry
AU  - Sun Li
AU  - Zhang Joseph
PY  - 2017
Y1  - 2017/01/01
TI  - Environmental Uncertainty and Tax Avoidance
T2  - Advances in Taxation
T3  - Advances in Taxation
PB  - Emerald Publishing Limited
SP  - 83
EP  - 124
Y2  - 2024/04/25
ER  -