Pyramid ownership structure and tax avoidance among Canadian firms

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dc.creator Mindzak, Justin
dc.creator Zeng, Tao
dc.date.accessioned 2019-06-04T13:25:22Z
dc.date.available 2019-06-04T13:25:22Z
dc.date.issued 2015
dc.identifier http://library2.smu.ca/bitstream/handle/01/28853/asb_proceedings_2015.pdf?sequence=1&isAllowed=y#page=25
dc.identifier.uri http://library2.smu.ca/handle/01/28874
dc.description.abstract This paper examines the relationship between pyramid ownership structure and tax avoidance. Unlike the U.S., many Canadian firms belong to pyramid ownership structures with multiple tiers. Using Canadian listed companies and relying on several proxies for tax avoidance including the effective tax rate, firms in low-tax jurisdictions, and the book-tax difference, we find that firms affiliated with the pyramidal structures engage in more tax avoidance activities than non-affiliated firms. We also find that firms affiliated with more complex pyramids engage in more tax avoidance practices and firms positioned at the lower tiers of the pyramids avoid more taxes. Overall, the results found in this study indicate that pyramid ownership structure and tax avoidance are strongly connected to each other. en_CA
dc.description.provenance Submitted by Hansel Cook (hansel.cook@smu.ca) on 2019-06-04T13:25:22Z No. of bitstreams: 1 asb_proceedings_2015.pdf: 2882184 bytes, checksum: c3e1d06ddef3dfcb86e476659ecb2e21 (MD5) en
dc.description.provenance Made available in DSpace on 2019-06-04T13:25:22Z (GMT). No. of bitstreams: 1 asb_proceedings_2015.pdf: 2882184 bytes, checksum: c3e1d06ddef3dfcb86e476659ecb2e21 (MD5) Previous issue date: 2014 en
dc.language.iso en en_CA
dc.publisher Atlantic Schools of Business en_CA
dc.subject.lcsh Corporations -- Taxation -- Canada
dc.subject.lcsh Stock ownership -- Canada
dc.title Pyramid ownership structure and tax avoidance among Canadian firms en_CA
dc.type Text en_CA
dcterms.bibliographicCitation Proceedings of the 45th Atlantic Schools of Business conference, University of New Brunswick, 2015, pp 21-43
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