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Spillover Effects of Tax Avoidance on Peers' Firm Value

Bauckloh, Tobias ; Hardeck, Inga ; Inger, Kerry K. ; Wittenstein, Patrick ; Zwergel, Bernhard


This research examines spillover effects of tax avoidance on peers' firm value using the setting of the European Commission's state aid investigations of private letter rulings. We assume that news about a firm's tax avoidance strategies also reveals information about peers' tax avoidance because investors expect similar firms to use similar strategies. Based on an event study design, we show ...


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