WRITER (year) OBJECTIVE RESEARCH RESEARCH SUGGESTION

DESIGN FINDING
Michael Littlewood It advances the Method used: The results suggest Future research should
(2019) argument that terminology. Which that the simple view do research in larger
General Anti- include: of corporate tax sample of size so it
Avoidance Rules or  Specific Anti- avoidance as a can results more
GAARs (that is, rules Avoidance transfer of resources general of
against tax avoidance Rules v from the state to “legislating”.
as such) should be as General Anti- shareholders is
simple as possible; Avoidance incomplete given the
that most countries’ Rules agency problems
GAARs (including  Evasion v characterizing
the UK’s) are Avoidance shareholder-manager
counterproductively  Tax relations.
complex Avoidance v
Acceptable
Tax Planning
 Avoidance v
Abuse
Scott D. Dyreng, Investigates whether To identify executive Results indicate that Next study should
Michelle Hanlon, individual top effects on firms’ individual executives provide a real
Edward L. Maydew executives have effective tax rates, we play a significant role evidence of impact of
(2018) incremental effects construct a data set in determining the top executives on tax
on their firms’ tax that tracks the level of tax avoidance avoidance.
avoidance that cannot movement of 908 that firms undertake.
be explained by executives across The economic
characteristics of the firms over time magnitude of the
firm. executive effects on
tax avoidance is large.
Moving between the
top and bottom
quartiles of executives
results in
approximately an 11
percent swing in
GAAP effective tax
rates; thus, executive
effects appear to be an
important determinant
in firms’ tax
avoidance
Jeong-Bon Kim, To provide strong By using a huge Shows how that the Next study should
Yinghua Lib, and robust evidence sample of US firms. positive relation using a small
Liandong Zhanga that corporate tax This finding is between tax company as a sample.
(2017) avoidance is consistent with the avoidance and crash So this research can be
positively associated following view: Tax risk is attenuated used for them too.
with firm-specific avoidance facilitates when firms have
stock price crash risk. managerial rent strong external
extraction and bad monitoring
news hoarding mechanisms such as
activities for extended high institutional
periods by providing ownership, high
 tools, masks, and analyst coverage, and
justifications for these greater takeover threat
opportunistic from corporate
behaviours. control markets.
Scott D. Dyreng, To investigate the Method used: is the Firms with relatively Next study its better to
Michelle Hanlon, relation between tax long-run cash low cash effective tax input a real evidence
and Edward L. avoidance and tax effective tax rate rates, bear of tax avoidance that
Maydew uncertainty, where (Cash ETR), significantly greater causing tax
(2019) tax uncertainty is the computed as the ratio tax uncertainty than uncertainty. To make
amount of of cash firms that have higher it more qualified.
unrecognized tax taxes paid to pretax cash effective tax
benefits recorded accounting earnings rates. We find that the
over the same time measured over a long- relation between tax
period as the tax run period (e.g., 5 avoidance and tax
avoidance. years). To measure tax uncertainty is stronger
uncertainty, we use for firms with
additions to the frequent patent filings
unrecognized tax and tax haven
benefit (UTB) account subsidiaries, proxies
from firms’ financial for intangible-related
statements transfer pricing
strategies.
Topic:
WHEN DOES TAX AVOIDANCE CAUSE TAX UNCERTAINTY

Research Problem:
Identify the relation between tax avoidance and tax uncertainty. And identify when does tax
avoidance can results in tax uncertainty.