No woman, no aggressive tax planning? A study on CEO gender and effective tax rates in the Lithuanian retail sector

Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Anglų kalba / English
Title:
No woman, no aggressive tax planning? A study on CEO gender and effective tax rates in the Lithuanian retail sector
In the Journal:
Review of behavioral finance. 2021, Ahead-of-print, p. 1-16
Subject Category:
Summary / Abstract:

LTReikšminiai žodžiai: Lytis; Moterys; Mokesčiai; Taxes; Gender; Female; Taxation.

ENPurpose – The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms. Design/methodology/approach – Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017. Findings – The authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness. Social implications – The findings contradict the narrative that female CEOs are less tax aggressive. Originality/value – The authors are the first (to the best of the authors’ knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm. [From the publication]

DOI:
10.1108/RBF-09-2020-0232
ISSN:
1940-5979; 1940-5987
Related Publications:
Cultural dimensions in business life : Hofstede's indices for Latvia and Lithuania / Maik Huettinger. Baltic journal of management. 2008, Vol. 3, No. 3, p. 359-376.
Permalink:
https://www.lituanistika.lt/content/95146
Updated:
2022-06-02 22:03:17
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