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The Inclusion of General Counsel in Top Management and Tax Avoidance
2015
Social Science Research Network
We examine whether the inclusion of general counsel in top management is associated with a firm's tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter activities, and more tax haven countries in which the firm reports a significant subsidiary, relative to firms without a general counsel in top management. In addition, we find that among firms with
doi:10.2139/ssrn.2538292
fatcat:s2zcy3s4zvchdcduofswphwnae