Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency

Tomas Hjelström, Juha-Pekka Kallunki, Henrik Nilsson, Milda Tylaite

Research output: Contribution to journalArticleScientificpeer-review

2 Citations (Scopus)


We analyze executives’ (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms. We develop various measures of executives’ personal tax behavior that are related to their personal risk propensity, ethics, financial incentives, and awareness of tax planning opportunities and risks. Our empirical results show that CEOs’ and CFOs’ personal tax behavior is related both to nonconforming and conforming corporate tax avoidance. We find no such results for Board Chairpersons.
Original languageEnglish
Pages (from-to)493-520
Number of pages28
JournalEuropean Accounting Review
Issue number3
Early online date11 Aug 2019
Publication statusPublished - 26 May 2020
MoE publication typeA1 Journal article-refereed


  • Taxation
  • Tax avoidance
  • Executive personal traits
  • behavioral consistency


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