Assignment:
Different measures of tax avoidance
Description
Improve it with deeper explanations,econometric ideas, mathematic tools... using the next papers (among others):
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2), 127-178.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.
Salihu, I. A., Obid, S. N. S., & Annuar, H. A. (2013). Measures of corporate tax avoidance: empirical evidence from an emerging economy. International Journal of Business and Society, 14(3), 412.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms?. Journal of Financial Economics, 95(1), 41-61.
I want an deep explanation of each kind of measure of tax avoidance, advantages and disadvantages.An explanation about conforming and non-conforming tax avoidance also.
Attachment:- file 1.zip