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Tax Policy Unpredictability and Corporate Tax Strategies

https://doi.org/10.2139/ssrn.4669959
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CEO early‐life disaster experience and corporate social performance
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The effect of tax-motivated income shifting on information asymmetry
inferredcites →https://doi.org/10.1007/s11142-018-9471-1openalex-extracted
The impact of large tax settlement favorability on firms’ subsequent tax avoidance
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Earnings Management through Real Activities Manipulation
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A review of tax research
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Tax avoidance and geographic earnings disclosure
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Corporate governance, incentives, and tax avoidance
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Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
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Tax avoidance, cost of debt and shareholder activism: Evidence from Korea
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Institutional ownership and the quality of earnings
inferredcites →https://doi.org/10.1016/j.jcorpfin.2012.06.005openalex-extracted
Tax avoidance, tax management and corporate social responsibility
inferredcites →https://doi.org/10.1016/j.jcorpfin.2018.01.003openalex-extracted
Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing
inferredcites →https://doi.org/10.1016/j.jcorpfin.2020.101587openalex-extracted
Selling to buy: Asset sales and acquisitions
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Organizational capital, corporate tax avoidance, and firm value
inferredcites →https://doi.org/10.1016/j.jfineco.2005.02.002openalex-extracted
Corporate tax avoidance and high-powered incentives
inferredcites →https://doi.org/10.1016/j.jfineco.2006.11.006openalex-extracted
Why do firms hold so much cash? A tax-based explanation
inferredcites →https://doi.org/10.1016/j.jfineco.2009.02.003openalex-extracted
Are Family Firms More Tax Aggressive Than Non-Family Firms?
inferredcites →https://doi.org/10.1016/j.jfineco.2010.07.007openalex-extracted
Corporate tax avoidance and stock price crash risk: Firm-level analysis
inferredcites →https://doi.org/10.1016/j.jfineco.2016.09.009openalex-extracted
Customer-Supplier Relationships and Corporate Tax Avoidance
inferredcites →https://doi.org/10.1016/j.jfineco.2017.04.001openalex-extracted
Changes in corporate effective tax rates over the past 25 years
inferredcites →https://doi.org/10.1016/j.jinteco.2012.04.002openalex-extracted
Corporate taxation and the choice of patent location within multinational firms
inferredcites →https://doi.org/10.1016/j.jinteco.2020.103382openalex-extracted
A matter of taste: Estimating import price inflation across U.S. income groups
inferredcites →https://doi.org/10.1016/j.jpubeco.2004.08.003openalex-extracted
Corporate tax evasion with agency costs
inferredcites →https://doi.org/10.1016/j.jpubeco.2005.04.004openalex-extracted
The demand for tax haven operations
inferredcites →https://doi.org/10.1016/s0278-4254(96)00055-5openalex-extracted
Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data
inferredcites →https://doi.org/10.1017/s0022109017000576openalex-extracted
Does Information Asymmetry Affect Corporate Tax Aggressiveness?
inferredcites →https://doi.org/10.1038/s41562-020-0912-zopenalex-extracted
Specification curve analysis
inferredcites →https://doi.org/10.1057/palgrave.jibs.8400157openalex-extracted
Financial and political risks in US direct foreign investment
inferredcites →https://doi.org/10.1080/00014788.2020.1808440openalex-extracted
The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations
inferredcites →https://doi.org/10.1080/00213624.2008.11507133openalex-extracted
Polarized America: The Dance of Ideology and Unequal Riches
inferredcites →https://doi.org/10.1080/07350015.2012.643126openalex-extracted
Using Heteroscedasticity to Identify and Estimate Mismeasured and Endogenous Regressor Models
inferredcites →https://doi.org/10.1093/qje/qjw024openalex-extracted
Measuring Economic Policy Uncertainty*
inferredcites →https://doi.org/10.1093/qje/qjz021openalex-extracted
Firm-Level Political Risk: Measurement and Effects*
inferredcites →https://doi.org/10.1093/rfs/hhj012openalex-extracted
Financial Constraints Risk
inferredcites →https://doi.org/10.1093/rfs/hhm019openalex-extracted
Financial Constraints, Asset Tangibility, and Corporate Investment
inferredcites →https://doi.org/10.1093/rfs/hhn103openalex-extracted
The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research
inferredcites →https://doi.org/10.1111/1468-0297.00453openalex-extracted
Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment
inferredcites →https://doi.org/10.1111/1475-679x.12081openalex-extracted
Taxes and Financial Constraints: Evidence from Linguistic Cues
inferredcites →https://doi.org/10.1111/1475-679x.12157openalex-extracted
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
inferredcites →https://doi.org/10.1111/1475-679x.12159openalex-extracted
Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance
inferredcites →https://doi.org/10.1111/1475-679x.12304openalex-extracted
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
inferredcites →https://doi.org/10.1111/1475-679x.12326openalex-extracted
Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting
inferredcites →https://doi.org/10.1111/1911-3846.12087openalex-extracted
The Influence of a Firm's Business Strategy on its Tax Aggressiveness
inferredcites →https://doi.org/10.1111/1911-3846.12174openalex-extracted
Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?
inferredcites →https://doi.org/10.1111/1911-3846.12449openalex-extracted
Transparency, Information Shocks, and Tax Avoidance
inferredcites →https://doi.org/10.1111/1911-3846.12481openalex-extracted
How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?
inferredcites →https://doi.org/10.1111/1911-3846.12797openalex-extracted
Tax Incidence and Tax Avoidance*
inferredcites →https://doi.org/10.1111/acfi.12538openalex-extracted
Economic policy uncertainty and firm tax avoidance
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00346.xopenalex-extracted
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00463.xopenalex-extracted
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
inferredcites →https://doi.org/10.1111/j.1540-6261.2009.01522.xopenalex-extracted
Product Market Competition, Insider Trading, and Stock Market Efficiency
inferredcites →https://doi.org/10.1142/s2010139215500147openalex-extracted
Information Asymmetry and Corporate Governance
inferredcites →https://doi.org/10.1162/003355397555163openalex-extracted
Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
inferredcites →https://doi.org/10.1162/rest.91.3.537openalex-extracted
Corporate Tax Avoidance and Firm Value
inferredcites →https://doi.org/10.1287/mnsc.2021.4050openalex-extracted
Hedging on the Hill: Does Political Hedging Reduce Firm Risk?
inferredcites →https://doi.org/10.1506/vann-b7ub-gmfa-9e6wopenalex-extracted
Tax‐Avoidance Activities of U.S. Multinational Corporations*
inferredcites →https://doi.org/10.17310/ntj.2012.3.01openalex-extracted
CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES
inferredcites →https://doi.org/10.2139/ssrn.1014280openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1326602openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1532668openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1815320openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2215924openalex-extracted
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
inferredcites →https://doi.org/10.2139/ssrn.2252682openalex-extracted
Corporate Governance, Incentives, and Tax Avoidance
inferredcites →https://doi.org/10.2139/ssrn.2442063openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2459912openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2619317openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2761140openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2779809openalex-extracted
Institutional Ownership and Corporate Tax Avoidance: New Evidence
inferredcites →https://doi.org/10.2139/ssrn.320343openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.347420openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.477941openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.532702openalex-extracted
Corporate Tax Avoidance and High Powered Incentives
inferredcites →https://doi.org/10.2139/ssrn.583263openalex-extracted
Financial Constraints, Asset Tangibility, and Corporate Investment
inferredcites →https://doi.org/10.2139/ssrn.654881openalex-extracted
Why Do Firms Hold so Much Cash? A Tax-Based Explanation
inferredcites →https://doi.org/10.2139/ssrn.926269openalex-extracted
inferredcites →https://doi.org/10.2307/2669362openalex-extracted
The Politics of Blame: Bargaining before an Audience
inferredcites →https://doi.org/10.2308/accr-10215openalex-extracted
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
inferredcites →https://doi.org/10.2308/accr-50187openalex-extracted
Do IRS Audits Deter Corporate Tax Avoidance?
inferredcites →https://doi.org/10.2308/accr-50195openalex-extracted
The Effect of Hedge Fund Activism on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr-50883openalex-extracted
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
inferredcites →https://doi.org/10.2308/accr-51282openalex-extracted
Financial Constraints and Cash Tax Savings
inferredcites →https://doi.org/10.2308/accr-51408openalex-extracted
Is Tax Avoidance Related to Firm Risk?
inferredcites →https://doi.org/10.2308/accr-51529openalex-extracted
Institutional Ownership and Corporate Tax Avoidance: New Evidence
inferredcites →https://doi.org/10.2308/accr-51872openalex-extracted
Taxation and Corporate Risk-Taking
inferredcites →https://doi.org/10.2308/accr-52359openalex-extracted
Conforming Tax Avoidance and Capital Market Pressure
inferredcites →https://doi.org/10.2308/accr-52620openalex-extracted
R&D and the Rising Foreign Profitability of U.S. Multinational Corporations
inferredcites →https://doi.org/10.2308/accr.2004.79.2.387openalex-extracted
How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-extracted
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2009.84.2.467openalex-extracted
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2009.84.3.969openalex-extracted
An Examination of Corporate Tax Shelter Participants
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-extracted
Detecting Earnings Management.
inferredcites →https://doi.org/10.2469/dig.v46.n7.12openalex-extracted
Policy Uncertainty and Corporate Investment
inferredcites →https://doi.org/10.3386/w21834openalex-extracted
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
inferredcites →https://doi.org/10.3386/w4780openalex-extracted
Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?
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