On the public citation graph

Judge Ideology and Corporate Tax Planning

https://doi.org/10.2139/ssrn.5800182
0 signed · 88 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

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

inferredcites →https://doi.org/10.1007/s11142-019-9484-4openalex-snapshot
Using IRS Data to Identify Income Shifting to Foreign Affiliates
inferredcites →https://doi.org/10.1007/s11142-021-09612-wopenalex-snapshot
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
inferredcites →https://doi.org/10.1007/s11142-022-09680-6openalex-snapshot
Double trouble? IRS’s attention to financial accounting restatements
inferredcites →https://doi.org/10.1016/0047-2727(72)90010-2openalex-snapshot
Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-snapshot
A review of tax research
inferredcites →https://doi.org/10.1016/j.jacceco.2015.01.003openalex-snapshot
The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals
inferredcites →https://doi.org/10.1016/j.jacceco.2016.09.005openalex-snapshot
IRS and corporate taxpayer effects of geographic proximity
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101537openalex-snapshot
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks
inferredcites →https://doi.org/10.1016/j.jacceco.2025.101784openalex-snapshot
Tax enforcement and R&D credits
inferredcites →https://doi.org/10.1016/j.jfineco.2005.02.002openalex-snapshot
Corporate tax avoidance and high-powered incentives
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.005openalex-snapshot
Theft and taxes☆
inferredcites →https://doi.org/10.1016/j.jfineco.2015.03.001openalex-snapshot
The cross section of expected holding period returns and their dynamics: A present value approach
inferredcites →https://doi.org/10.1016/j.jfineco.2017.01.004openalex-snapshot
Do corporate taxes hinder innovation?
inferredcites →https://doi.org/10.1016/j.jinteco.2012.04.002openalex-snapshot
Corporate taxation and the choice of patent location within multinational firms
inferredcites →https://doi.org/10.1016/j.jpubeco.2004.12.008openalex-snapshot
Democrats, republicans, and taxes: Evidence that political parties matter
inferredcites →https://doi.org/10.1016/j.jpubeco.2010.12.002openalex-snapshot
Corporate taxes and the location of intangible assets within multinational firms
inferredcites →https://doi.org/10.1016/j.jpubeco.2016.05.003openalex-snapshot
Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade
inferredcites →https://doi.org/10.1016/s0047-2727(02)00018-xopenalex-snapshot
Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
inferredcites →https://doi.org/10.1016/s0165-4101(01)00022-2openalex-snapshot
Empirical tax research in accounting
inferredcites →https://doi.org/10.1016/s0167-4870(97)00026-3openalex-snapshot
Gender differences in risk behaviour in financial decision-making: An experimental analysis
inferredcites →https://doi.org/10.1017/s0022109024000164openalex-snapshot
Judge Ideology and Opportunistic Insider Trading
inferredcites →https://doi.org/10.1017/s0143814x1500029xopenalex-snapshot
The political economy of tax enforcement: a look at the Internal Revenue Service from 1978 to 2010
inferredcites →https://doi.org/10.1086/260061openalex-snapshot
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1086/261955openalex-snapshot
State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics
inferredcites →https://doi.org/10.1086/697683openalex-snapshot
Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance
inferredcites →https://doi.org/10.1086/703226openalex-snapshot
Tax Reform Made Me Do It!
inferredcites →https://doi.org/10.1093/icon/mol028openalex-snapshot
The selection of U.S. Supreme Court justices
inferredcites →https://doi.org/10.1093/jleo/ewm002openalex-snapshot
Strategic Judging Under the U.S. Sentencing Guidelines: Positive Political Theory and Evidence
inferredcites →https://doi.org/10.1093/jleo/ewq020openalex-snapshot
What Do Federal District Judges Want? An Analysis of Publications, Citations, and Reversals
inferredcites →https://doi.org/10.1093/rfs/hhaa066openalex-snapshot
Evaluating Firm-Level Expected-Return Proxies: Implications for Estimating Treatment Effects
inferredcites →https://doi.org/10.1093/rfs/hhad038openalex-snapshot
Measuring the Expected Effects of the Global Tax Reform
inferredcites →https://doi.org/10.1093/rof/rfad032openalex-snapshot
Securities Law Precedents, Legal Liability, and Financial Reporting Quality
inferredcites →https://doi.org/10.1111/1468-0262.00001openalex-snapshot
The Democratic Political Economy of Progressive Income Taxation
inferredcites →https://doi.org/10.1111/1468-0343.00090openalex-snapshot
The Political Economy of the IRS
inferredcites →https://doi.org/10.1111/1475-679x.12101openalex-snapshot
Public Pressure and Corporate Tax Behavior
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/10.1111/1475-679x.12260openalex-snapshot
Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk
inferredcites →https://doi.org/10.1111/1475-679x.12269openalex-snapshot
Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
inferredcites →https://doi.org/10.1111/1911-3846.12174openalex-snapshot
Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?
inferredcites →https://doi.org/10.1111/1911-3846.12637openalex-snapshot
Corporate In‐house Tax Departments*
inferredcites →https://doi.org/10.1111/1911-3846.12905openalex-snapshot
IRS scrutiny and corporate innovation
inferredcites →https://doi.org/10.1111/j.1467-937x.2010.00606.xopenalex-snapshot
Political Competition, Policy and Growth: Theory and Evidence from the US
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00438.xopenalex-snapshot
Equity Risk Incentives and Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00463.xopenalex-snapshot
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
inferredcites →https://doi.org/10.1162/003355398555667openalex-snapshot
Ideology, Tactics, and Efficiency in Redistributive Politics
inferredcites →https://doi.org/10.1177/106591290205500409openalex-snapshot
Regional Court Influence Over Bureaucratic Policymaking: Courts, Ideological Preferences, and the Internal Revenue Service
inferredcites →https://doi.org/10.1177/1532673x08317286openalex-snapshot
Strategic Anticipation and the Hierarchy of Justice in U.S. District Courts
inferredcites →https://doi.org/10.1257/aer.104.1.308openalex-snapshot
Social Ideology and Taxes in a Differentiated Candidates Framework
inferredcites →https://doi.org/10.1257/jel.20181437openalex-snapshot
Tax Compliance and Enforcement
inferredcites →https://doi.org/10.1257/jep.21.1.25openalex-snapshot
Cheating Ourselves: The Economics of Tax Evasion
inferredcites →https://doi.org/10.1257/jep.32.4.73openalex-snapshot
Is This Tax Reform, or Just Confusion?
inferredcites →https://doi.org/10.1257/jep.32.4.97openalex-snapshot
Measuring the Effects of Corporate Tax Cuts
inferredcites →https://doi.org/10.1257/pandp.20191044openalex-snapshot
How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit†
inferredcites →https://doi.org/10.1257/pol.20160229openalex-snapshot
Under the Radar: The Effects of Monitoring Firms on Tax Compliance
inferredcites →https://doi.org/10.1287/mnsc.2017.2842openalex-snapshot
Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections
inferredcites →https://doi.org/10.1287/mnsc.2023.4741openalex-snapshot
Tax Planning Knowledge Diffusion via the Labor Market
inferredcites →https://doi.org/10.1515/9780804768313openalex-snapshot
Decision Making in the U.S. Courts of Appeals
inferredcites →https://doi.org/10.1561/104.00000024openalex-snapshot
The Cross-section of Expected Stock Returns
inferredcites →https://doi.org/10.2307/1341098openalex-snapshot
Some Thoughts on Judging as Gleaned from One Hundred Years of the "Harvard Law Review" and Other Great Books
inferredcites →https://doi.org/10.2307/1886076openalex-snapshot
A Note on Enforcement Uncertainty and Taxpayer Compliance
inferredcites →https://doi.org/10.2307/1913610openalex-snapshot
A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix
inferredcites →https://doi.org/10.2307/1961370openalex-snapshot
Personal Attribute Models of the Voting Behavior of U.S. Supreme Court Justices: Liberalism in Civil Liberties and Economics Decisions, 1946–1978
inferredcites →https://doi.org/10.2307/1962405openalex-snapshot
Ideological Values and the Votes of U.S. Supreme Court Justices
inferredcites →https://doi.org/10.2307/2082709openalex-snapshot
Divided Government, Fiscal Institutions, and Budget Deficits: Evidence from the States
inferredcites →https://doi.org/10.2307/2491475openalex-snapshot
Cross-Jurisdictional Income Shifting and Earnings Valuation
inferredcites →https://doi.org/10.2307/2491481openalex-snapshot
Book-Tax Differences and Internal Revenue Service Adjustments
inferredcites →https://doi.org/10.2307/2991750openalex-snapshot
Controlling the IRS: Principals, Principles, and Public Administration
inferredcites →https://doi.org/10.2307/3202429openalex-snapshot
Ideological Voting on Federal Courts of Appeals: A Preliminary Investigation
inferredcites →https://doi.org/10.2307/3313001openalex-snapshot
The Effects of Collegiality on Judicial Decision Making
inferredcites →https://doi.org/10.2308/accr-10215openalex-snapshot
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
inferredcites →https://doi.org/10.2308/accr-50187openalex-snapshot
Do IRS Audits Deter Corporate Tax Avoidance?
inferredcites →https://doi.org/10.2308/accr-50678openalex-snapshot
Incentives for Tax Planning and Avoidance: Evidence from the Field
inferredcites →https://doi.org/10.2308/accr-51137openalex-snapshot
The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.2308/accr-51408openalex-snapshot
Is Tax Avoidance Related to Firm Risk?
inferredcites →https://doi.org/10.2308/accr-51660openalex-snapshot
Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP
inferredcites →https://doi.org/10.2308/accr-52342openalex-snapshot
Media Coverage of Corporate Taxes
inferredcites →https://doi.org/10.2308/accr-52361openalex-snapshot
Industry Tax Planning and Stock Returns
inferredcites →https://doi.org/10.2308/accr-52520openalex-snapshot
How do IRS Resources Affect the Corporate Audit Process?
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/atax-50819openalex-snapshot
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness
inferredcites →https://doi.org/10.2308/atax-51993openalex-snapshot
Perspectives on Corporate Tax Planning: Observations from the Past Decade
inferredcites →https://doi.org/10.2308/tar-2018-0289openalex-snapshot
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach
inferredcites →https://doi.org/10.2308/tar-2018-0375openalex-snapshot
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives
inferredcites →https://doi.org/10.2308/tar-2018-0582openalex-snapshot
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards
inferredcites →https://doi.org/10.2308/tar-2018-0712openalex-snapshot
Law Firms as Tax Planning Service Providers
inferredcites →https://doi.org/10.7551/mitpress/5689.003.0008openalex-snapshot
Trust in Public Finance
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.