Conf. Updates

27th IBIMA Conference
Milan, Italy
4 - 5 May 2016



Radu Alin Păunescu, Georgeta Vintilă and Ştefan Cristian Gherghina 


Using a dataset comprising 50 corporations listed at NASDAQ and component of Dow Jones index, over an extended period spanning 2000-2013, this article explores the link between corporate governance and taxation. The analysis is primarily carried out by estimating panel least squares and quantile regressions, combined with robustness checks such as generalized least squares, generalized linear model, and generalized method of moments. Our results show that the share of non-executive directors on the board, as well as board size negatively influences the effective corporate tax rate. Furthermore, we document a mixed association between CEO ownership, along with CEO tenure, and corporate taxation.                                                                                                  



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