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Tax Uncertainty and Incremental Tax Avoidance

机译：税收不确定性和增量避税

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We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher rates of tax avoidance, and examine the amount of incremental tax avoidance that results in additions to the UTB reserve. Results demonstrate that the percentage of incremental tax avoidance reflecting additions to UTB reserve is not larger for groups engaging in higher rates of tax avoidance, suggesting higher rates of tax avoidance may not be more uncertain.
机译：我们调查避税率是否随着避税率的提高而变得更加不确定。我们估计了一个方程组系统，以证明随着企业的税前收入增加，潜在税收结果每增加一美元，平均可避免的税率为32.8美分，我们将其称为增量避税。在避免的增量税收中，有1.4美分代表不确定税收优惠的准备金（UTB储备）的增加，占避免的增量税收总额的4.3％。然后，我们将样本公司划分为先前的研究建议采用较高避税率的组，并研究增加了UTB储备的增量避税额。结果表明，对于从事较高避税率的群体来说，反映增加到UTB储备金的增量避税百分比并不大，这表明较高的避税率可能没有更大的不确定性。

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