The effect of board of director composition on corporate tax aggressiveness

Roman Lanis and Grant Richardson

Journal of Accounting and Public Policy, 2011, vol. 30, issue 1, 50-70

Abstract: This study considers the effect of board of director composition on corporate tax aggressiveness. Our logit regression results for a choice-based sample of 32 corporations comprising 16 tax-aggressive corporations and 16 non-tax-aggressive corporations show that the inclusion of a higher proportion of outside members on the board of directors reduces the likelihood of tax aggressiveness. The ordinary least squares regression results from our sensitivity analysis of a cross-section of 401 corporations confirm our main results about board of director composition and tax aggressiveness.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jappol:v:30:y::i:1:p:50-70

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