We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to
European tax authorities on multinational firms' capital and labor investments, as well as …

We exploit a quasi-experimental setting with high internal validity to measure the effect of
adopting an intellectual property (IP) box on innovative activity and tax benefits. We …

A simple model shows CTA increases concentration if (i) CTA gives a competitive advantage
to avoiding firms, and (ii) CTA of large relative to small firms increases. We find a positive …

This paper investigates the influence of corporate tax avoidance (CTA) on firm-level sales,
and its aggregate implications. CTA gives a competitive advantage to avoiding firms, which …

The extant literature has provided much evidence on the consequences of adopting the
International Financial Reporting Standards (IFRS), but studies that pertain to taxes and the …

Using a sample of firms from 51 countries and a difference-in-differences approach that
exploits corporate governance shocks induced by cross-listing in the US, we find that firms …

Tax enforcement deters noncompliance, increasing tax revenue, but may also discourage
taxpayer investment in activities that policymakers aim to incentivize through tax credits and …

Through interviews with public company tax executives, we provide new evidence on how
corporate taxpayers experience income tax audits and how these experiences shape the …

I develop a structural model to quantify the costs of tax avoidance. In the model, the firm
trades off tax savings with tax audit risk, financial reporting considerations, and operational …

This study investigates whether tax-based proprietary costs associated with being a public
firm (ie, costs resulting from increased visibility to the tax authority) discourage public listing …