Discussion of “Corporate political connections and tax aggressiveness”

• Autores: Mara Faccio
• Localización: Contemporary Accounting Research, ISSN-e 1911-3846, Vol. 33, Nº. 1, 2016, págs. 115-120
• Idioma: inglés
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• Resumen

  • Kim and Zhang (2015) study the relation between corporate political connections and tax aggressiveness. In this discussion, I identify and evaluate three main limitations of their paper: the measurement of political connections, the empirical design, and the possible reasons behind the documented results. I build on these small shortcomings to provide suggestions for further contributions in this area of research.