Oxford University Centre for Business Taxation
Centre for Business Taxation research seminar - Dr Scott Dyreng
Tax Avoidance and Tax Incidence
Dr Scott Dyreng, Associate Professor, Fuqua School of Business, Duke University
Scott Dyreng is Associate Professor of Accounting at Duke University. His research interests are in corporate tax avoidance, international taxation, and accounting for income taxes. He has published in The Accounting Review, Journal of Accounting Research, Journal of Financial Economics, among others. He teaches managerial accounting to graduate students and has received the Excellence in Teaching Award in the Duke MMS program three times. He received his PhD at the University of North Carolina in 2008. He holds Master’s and Bachelor’s degrees in accounting from Brigham Young University.
In this paper the authors, Scott Dyreng (Duke University), Martin Jacob (WHU-Otto Beisheim School of Management), Xu Jiang (Duke University) and Maximilian A Müller (WHU-Otto Beisheim School of Management) examine corporate tax avoidance in a setting where shareholders might not bear the entire economic burden of the corporate tax because the firm’s market power allows it to pass the burden to workers or consumers. Depending on the model conditions, tax avoidance increases or decreases in market power. Using empirical analyses, they find that high market power firms avoid less tax than low market power firms. The authors also find empirical support for the model conditions underlying this result. Their findings suggest that firms with high market power report high tax rates but pass the tax burden to workers or consumers while maximizing after-tax profits.
The paper can be downloaded from SSRN.
Registration for the seminar is not necessary but if you wish to attend the seminar then please contact Pauline Simpson. Please arrive at least 10 minutes before the beginning of the seminar to ensure a prompt start.