Title page for ETD etd-08142014-175532

Type of Document Dissertation
Author Guo, Peng
Author's Email Address pguo3@tigers.lsu.edu
URN etd-08142014-175532
Title The Effect of Innovation on Corporate Tax Avoidance
Degree Doctor of Philosophy (Ph.D.)
Department Accounting
Advisory Committee
Advisor Name Title
Reichelt, Ken Committee Chair
Crumbley, Larry Committee Member
Soileau, Jared Committee Member
  • accounting
  • innovation
  • tax avoidance
Date of Defense 2014-06-24
Availability unrestricted
A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable discretion in choosing which country the patent revenue is generated in. In this study, I predict that firms with more patents will choose to attribute the revenue from those patents to countries with low tax rates. Using a relatively new data source which contains data on patents, I find evidence consistent with my predictions. Specifically, I find that patent activity is negatively associated with firmsí tax rates. The results are robust to different measures of effective tax rates and to propensity-score matching.
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