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The (Limited) Competitive Advantage of Tax Planning

https://doi.org/10.2139/ssrn.4817541
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Outgoing claims: the papers this work cites, builds on, or argues with.

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The Social Responsibility of Business Is to Increase Its Profits
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Valuation of tax expense
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Connecting book rate of return to risk and return: the information conveyed by conservative accounting
inferredcites →https://doi.org/10.1007/s11142-023-09792-7openalex-extracted
Is Tax Return Information Useful to Equity Investors?
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Taxes and firm size
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Economic consequences of increasing the conformity in accounting for uncertain tax benefits
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-extracted
A review of tax research
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.001openalex-extracted
The incentives for tax planning
inferredcites →https://doi.org/10.1016/j.jacceco.2013.06.001openalex-extracted
Tax avoidance and geographic earnings disclosure
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101430openalex-extracted
On earnings and cash flows as predictors of future cash flows
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101480openalex-extracted
Government subsidies and corporate disclosure
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.2005.03.004openalex-extracted
Partial adjustment toward target capital structures
inferredcites →https://doi.org/10.1016/j.jfineco.2014.03.004openalex-extracted
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
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/s0165-4101(01)00019-2openalex-extracted
The relevance of the value relevance literature for financial accounting standard setting: another view
inferredcites →https://doi.org/10.1111/1475-679x.12101openalex-extracted
Public Pressure and Corporate Tax Behavior
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.12403openalex-extracted
Competitive Externalities of Tax Cuts
inferredcites →https://doi.org/10.1111/1475-679x.12414openalex-extracted
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
inferredcites →https://doi.org/10.1111/1475-679x.12559openalex-extracted
Using and Interpreting Fixed Effects Models
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/10.1111/1911-3846.12481openalex-extracted
How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?
inferredcites →https://doi.org/10.1111/1911-3846.12720openalex-extracted
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†
inferredcites →https://doi.org/10.1111/1911-3846.12797openalex-extracted
Tax Incidence and Tax Avoidance*
inferredcites →https://doi.org/10.1111/1911-3846.13017openalex-extracted
Endogeneity and the economic consequences of 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.1540-6261.1997.tb03808.xopenalex-extracted
On Persistence in Mutual Fund Performance
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01369.xopenalex-extracted
Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure
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/10.1177/0148558x17692674openalex-extracted
Does Tax Risk Affect Investor Valuation of Tax Avoidance?
inferredcites →https://doi.org/10.1257/jep.28.4.121openalex-extracted
Taxing across Borders: Tracking Personal Wealth and Corporate Profits
inferredcites →https://doi.org/10.1287/mnsc.2019.3451openalex-extracted
Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform
inferredcites →https://doi.org/10.1287/mnsc.2023.4741openalex-extracted
Tax Planning Knowledge Diffusion via the Labor Market
inferredcites →https://doi.org/10.2139/ssrn.1716910openalex-extracted
Investor Valuation of Tax Avoidance Through Uncertain Tax Positions
inferredcites →https://doi.org/10.2139/ssrn.1905210openalex-extracted
Investor Valuation of Tax Avoidance Through Uncertain Tax Positions
inferredcites →https://doi.org/10.2139/ssrn.2227149openalex-extracted
Tax Avoidance and Future Profitability
inferredcites →https://doi.org/10.2139/ssrn.2237742openalex-extracted
The Effect of Corporate Tax Avoidance on the Cost of Equity
inferredcites →https://doi.org/10.2139/ssrn.3363006openalex-extracted
Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform
inferredcites →https://doi.org/10.2139/ssrn.3781011openalex-extracted
Effective Tax Planning
inferredcites →https://doi.org/10.2139/ssrn.4530437openalex-extracted
Explaining Corporate Tax Avoidance
inferredcites →https://doi.org/10.2139/ssrn.532702openalex-extracted
Corporate Tax Avoidance and High Powered Incentives
inferredcites →https://doi.org/10.2139/ssrn.608601openalex-extracted
The Econometrics of Event Studies
inferredcites →https://doi.org/10.2307/1911408openalex-extracted
Biases in Dynamic Models with Fixed Effects
inferredcites →https://doi.org/10.2307/20048211openalex-extracted
Capitalism, Socialism and Democracy
inferredcites →https://doi.org/10.2307/2491468openalex-extracted
Tax-Induced Earnings Management by Firms with Net Operating Losses
inferredcites →https://doi.org/10.2307/2491481openalex-extracted
Book-Tax Differences and Internal Revenue Service Adjustments
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-51224openalex-extracted
Do Socially Responsible Firms Pay More Taxes?
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-52130openalex-extracted
Tax Aggressiveness and Corporate Transparency
inferredcites →https://doi.org/10.2308/accr-52361openalex-extracted
Industry Tax Planning and Stock Returns
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.61openalex-extracted
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1039openalex-extracted
Taxable Income, Future Earnings, and Equity Values
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-extracted
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-extracted
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/atax-50606openalex-extracted
Relative Valuation of Alternative Methods of Tax Avoidance
inferredcites →https://doi.org/10.2308/horizons-18-009openalex-extracted
The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers
inferredcites →https://doi.org/10.2308/tar-2019-0252openalex-extracted
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income
inferredcites →https://doi.org/10.2308/tar-2021-0309openalex-extracted
Implicit Tax, Tax Incidence, and Pretax Returns
inferredcites →https://doi.org/10.3386/w28775openalex-extracted
Tax Planning Knowledge Diffusion via the Labor Market
inferredcites →https://doi.org/10.2308/accr-51432openalex-snapshot
The Effect of Corporate Tax Avoidance on the Cost of Equity
inferredcites →https://doi.org/10.2308/tar-2019-0020openalex-snapshot
Effective Tax Planning
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