Corporate tax avoidance: Una rassegna della letteratura internazionale

This paper provides a survey of the literature on corporate tax avoidance — that is, any legal method whose intent is to minimize the amount of income taxes owed by a firm — with a focus on developments over the last two decades. In the survey, I analyze key contributions, outline the theoretical framework for links among studies, and summarize the metrics developed by prior literature to measure corporate tax avoidance. Finally, I provide an overview of areas in which our understanding is still limited and further research is needed.