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Spillovers from Regulatory Fragmentation: Evidence from Corporate Tax Burdens

https://doi.org/10.2139/ssrn.4950361
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/pam.20156openalex-snapshot
Does agency competition improve the quality of policy analysis? Evidence from OMB and CBO fiscal projections
inferredcites →https://doi.org/10.1007/s11142-018-9448-0openalex-snapshot
Corporate tax avoidance: data truncation and loss firms
inferredcites →https://doi.org/10.1007/s11142-021-09614-8openalex-snapshot
How do most low ETR firms avoid paying taxes?
inferredcites →https://doi.org/10.1016/j.jfineco.2007.12.002openalex-snapshot
The importance of IRS monitoring to debt pricing in private firms☆
inferredcites →https://doi.org/10.1016/j.jfineco.2010.07.007openalex-snapshot
Corporate tax avoidance and stock price crash risk: Firm-level analysis
inferredcites →https://doi.org/10.1016/j.jfineco.2017.04.001openalex-snapshot
Changes in corporate effective tax rates over the past 25 years
inferredcites →https://doi.org/10.1017/s0143814x00004219openalex-snapshot
The Politics of Blame Avoidance
inferredcites →https://doi.org/10.1093/qje/qju003openalex-snapshot
Inconsistent Regulators: Evidence from Banking *
inferredcites →https://doi.org/10.1093/qje/qjz021openalex-snapshot
Firm-Level Political Risk: Measurement and Effects*
inferredcites →https://doi.org/10.1093/rfs/hhad001openalex-snapshot
Regulatory Intensity and Firm-Specific Exposure
inferredcites →https://doi.org/10.1111/1475-679x.12154openalex-snapshot
IRS Attention
inferredcites →https://doi.org/10.1111/1475-679x.12246openalex-snapshot
Banks as Tax Planning Intermediaries
inferredcites →https://doi.org/10.1111/1540-5907.00019openalex-snapshot
A Strategic Theory of Bureaucratic Redundancy
inferredcites →https://doi.org/10.1111/1911-3846.12715openalex-snapshot
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*
inferredcites →https://doi.org/10.1111/1911-3846.12920openalex-snapshot
Disclosure of tax‐related critical audit matters and tax‐related outcomes
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00346.xopenalex-snapshot
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/jofi.13423openalex-snapshot
Regulatory Fragmentation
inferredcites →https://doi.org/10.1146/annurev-polisci-110813-034103openalex-snapshot
Policy Making for the Long Term in Advanced Democracies
inferredcites →https://doi.org/10.1257/aer.20181047openalex-snapshot
Bartik Instruments: What, When, Why, and How
inferredcites →https://doi.org/10.1287/mnsc.2023.4903openalex-snapshot
Fragmented Securities Regulation, Information-Processing Costs, and Insider Trading
inferredcites →https://doi.org/10.1353/mcb.2003.0048openalex-snapshot
Is Three a Crowd? Competition Among Regulators in Banking
inferredcites →https://doi.org/10.17848/9780585223940openalex-snapshot
Who Benefits from State and Local Economic Development Policies?
inferredcites →https://doi.org/10.2308/accr-50187openalex-snapshot
Do IRS Audits Deter Corporate Tax Avoidance?
inferredcites →https://doi.org/10.2308/accr-51282openalex-snapshot
Financial Constraints and Cash Tax Savings
inferredcites →https://doi.org/10.2308/accr-51433openalex-snapshot
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
inferredcites →https://doi.org/10.2308/accr-52130openalex-snapshot
Tax Aggressiveness and Corporate Transparency
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/jata-2023-015openalex-snapshot
The Relation between Payroll and Income Tax Avoidance
inferredcites →https://doi.org/10.2308/jfr-2021-003openalex-snapshot
Bartik Instruments: An Applied Introduction
inferredcites →https://doi.org/10.2308/tar-2019-0252openalex-snapshot
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-2020-0163openalex-snapshot
Taxes and Haven Activities: Evidence from Linguistic Cues
inferredcites →https://doi.org/10.2308/tar-2022-0639openalex-snapshot
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation
inferredcites →https://doi.org/10.59962/9780774854115openalex-snapshot
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Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.1007/s11156-025-01411-7openalex-snapshot
Regulatory fragmentation and tax avoidance
inferred← citeshttps://doi.org/10.1080/13504851.2026.2738761openalex-snapshot
Fragmented regulation and reporting quality
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