Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/51980

Directors’ International Work Experience and Tax Avoidance

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Item Summary

Title: Directors’ International Work Experience and Tax Avoidance
Authors: Gonzales, Amanda
Harris,M. Kathleen
Omer, Thomas C.
Keywords: Tax avoidance
International Directors
Tax Havens
Issue Date: 01 Sep 2017
Abstract: We examine the effect of directors’ international work experience on the tax avoidance of U.S. firms. We posit that directors with specialized knowledge about international tax regimes can assist firms in reducing worldwide tax obligations. For a sample of U.S. firms from 2004-2013, we find a positive association between tax avoidance and directors with work experience in tax havens and foreign jurisdictions where the firm has operations. The positive associations are consistent across the tax distribution and robust to controls for endogeneity. Finally, we find that the positive association between international work experience and tax avoidance is concentrated in the group of directors who are domiciled overseas or Americans domiciled in the U.S. The results contribute to both the literature on tax avoidance and the literature on the effects of boards of directors on firms’ tax outcomes.
Description: Inquiries about this document can be made to HARC@hawaii.edu
URI/DOI: http://hdl.handle.net/10125/51980
Appears in Collections:08 Taxation (Tax)


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