Gender Board Composition and Tax Aggressiveness in Public Listed Companies

Francesco Cortellese

Research output: Working paperResearchpeer-review


In this study, we consider whether the gender composition of the board of directors could have some relation with tax aggressiveness for a sample of 739 public listed companies resident in different countries for the period 2015-2019. Our fixed-effect model of panel data does not show any significant relation between female representation of the board of directors and tax aggressiveness.
Original languageEnglish
Place of PublicationFrederiksberg
PublisherCopenhagen Business School [wp]
Number of pages16
Publication statusPublished - 2020
Externally publishedYes
SeriesCBS LAW Research Paper


  • Tax Aggressiveness
  • Tax avoidance
  • Gender
  • Board of directors
  • Listed companies

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