The Influence of a Firm's Business Strategy on its Tax Aggressiveness.

The article discusses a study which examined the influence of a firm's business strategy on its tax aggressiveness. How the characteristics of the strategy-types influence the manner in which firms weigh the costs and benefits of tax planning are considered to investigate whether the strategy-types are associated with firms' tax-planning strategies. The results contribute to research that helps explain the association between tax avoidance and firm-level characteristics, executive characteristics, and managerial incentives.