Reference health
What determines ETRs? The relative influence of tax and other factors
41/41 checkable references clean · checked 2026-08-16
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
9 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 41 checked references that resolve
resolves10.2308/accr-50222
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
resolves10.2308/atax-52135
The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences
resolves10.2308/atax-51634
An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands
resolves10.2139/ssrn.3355011
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
resolves10.2308/accr-51767
Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?
resolves10.2139/ssrn.3225191
How Tax Enforcement Disparately Affects Domestic Corporations Around the World
resolves10.2308/jata-18-065
The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from a Period of Protest
resolves10.17310/ntj.2012.4.12
THROUGH A GLASS DARKLY: WHAT CAN WE LEARN ABOUT A U.S. MULTINATIONAL CORPORATION'S INTERNATIONAL OPERATIONS FROM ITS FINANCIAL STATEMENT DISCLOSURES?
resolves10.1016/j.jacceco.2020.101317
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
resolves10.1016/j.jfineco.2017.04.001
Changes in corporate effective tax rates over the past 25 years
resolves10.2139/ssrn.3322700
What Happens to Tax Aggressiveness and Earnings Management when Workers Enter the Boardroom?
resolves10.1016/s0278-4254(96)00055-5
Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data
resolves10.17310/ntj.2003.4.07
What Can We Infer about a Firm's Taxable Income from Its Financial Statements?
resolves10.2139/ssrn.3455659
Does the Financial Reporting for Income Tax Expense Affect Financial Reporting Quality? Evidence from the Timeliness of Goodwill Impairments
resolves10.1111/1911-3846.12484
Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions
resolves10.17310/ntj.2004.3.13
Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
resolves10.2308/accr-50368
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
resolves10.2139/ssrn.3556702
Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
resolves10.1111/1475-679x.00032
Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
resolves10.2308/accr.2003.78.3.847
Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives
resolves10.1016/s0278-4254(82)80004-5
Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors
The 9 references without a DOI — listed, not checked
no DOI — not checkedref14
no DOI — not checkedref18
no DOI — not checkedGoogle's recipe for tax-rate cut: Double Irish and a Dutch Sandwich
no DOI — not checkedref29
no DOI — not checkedref33
no DOI — not checkedref38
no DOI — not checkedInvestments in tax planning
no DOI — not checkedref44
no DOI — not checkedHow the corporate rate cut will affect profits
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