A Review of International Management Research on Corporate Taxation

Aleksi Eerola () and Arjen H. L. Slangen ()
Additional contact information
Aleksi Eerola: KU Leuven
Arjen H. L. Slangen: KU Leuven

Management International Review, 2022, vol. 62, issue 5, No 1, 643-680

Abstract: Abstract Since international economic liberalization over the past decades has increased the scope for corporate tax arbitrage and such arbitrage has been increasingly scrutinized, taxes have become a more important managerial issue in multinational enterprises (MNEs) and thus a topic of interest for international management (IM) studies. We provide an exploratory overview of the main foci and findings of the resulting body of research, outline how these foci and findings compare to those of international corporate taxation studies in adjacent fields, and propose an agenda for future IM research on corporate taxation. We find that extant IM research has focused on four types of tax-related acts – i.e., income shifting, international relocations of headquarters, internationalization of operational activities, and tax evasion – and identify three important avenues for future research. These avenues concern the use of better operationalizations of corporate income tax burdens and tax havens, the further study of the effects of tax-related formal and informal institutions, and the study of tax-related corporate political activity. More generally, our review shows that, rather than being a mere financial issue, international corporate taxation has various strategic, behavioral, and political dimensions that warrant more attention from IM scholars.

Keywords: Corporate taxation; International management; Literature review (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s11575-022-00484-z Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:manint:v:62:y:2022:i:5:d:10.1007_s11575-022-00484-z

Ordering information: This journal article can be ordered from
http://www.springer.com/journal/11575

DOI: 10.1007/s11575-022-00484-z

Access Statistics for this article

Management International Review is currently edited by Michael-Jörg Oesterle and Joachim Wolf

More articles in Management International Review from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().