CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
这篇综述梳理了过去十年会计和金融领域关于企业避税的研究，涵盖避税的衡量、原因和后果，并提出了未来研究方向，适合想快速了解该领域研究现状的学者。
Abstract Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.