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~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
OECD/G20 Base Erosion and Profit Shifting Project
189
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
121
NBER working paper series
98
Journal of public economics
86
Working paper / National Bureau of Economic Research, Inc.
84
Working paper
77
NBER Working Paper
74
National tax journal
65
The accounting review : a publication of the American Accounting Association
60
International tax and public finance
59
CESifo Working Paper
49
CESifo Working Paper Series
48
Journal of economic psychology : research in economic psychology and behavioral economics
47
IMF Working Papers
36
Journal of economic behavior & organization : JEBO
35
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
32
WU international taxation research paper series : research papers
31
Discussion paper
30
Discussion paper / Centre for Economic Policy Research
29
Advances in taxation
28
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28
Public finance review : PFR
27
Tulane University Economics working paper
27
Cogent business & management
26
Economic modelling
24
Journal of international accounting auditing & taxation
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World tax journal : WTJ
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Economics letters
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Review of accounting studies
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Working paper / World Institute for Development Economics Research
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Journal of business ethics : JOBE
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The Routledge companion to tax avoidance research
20
Discussion paper series / IZA
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1
The impact of tax avoidance and environmental performance on tax disclosure in CSR reports
Hardeck, Inga
;
Inger, Kerry K.
;
Moore, Rebekah D.
; …
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 83-111
Persistent link: https://www.econbiz.de/10014534271
Saved in:
2
Tax avoidance and corporate social responsibility : a meta-analysis
Marques, Mário
;
Montenegro, Tânia Menezes
;
Brás, …
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 137-156
Persistent link: https://www.econbiz.de/10014534273
Saved in:
3
The effect of tax avoidance on capital structure choices
Lee, Yoojin
;
Shevlin, Terry
;
Venkat, Aruhn
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 91-115
Persistent link: https://www.econbiz.de/10014279487
Saved in:
4
The effect of intellectual property boxes on innovative activity and tax benefits
Bornemann, Tobias
;
Laplante, Stacie O. Kelley
;
Osswald, …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10014384773
Saved in:
5
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
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6
The economic impact of interim CEOs : the case of tax avoidance
Wang, Yangmei
;
Cook, Kirsten A.
;
Ma, Tao
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 147-173
Persistent link: https://www.econbiz.de/10014384779
Saved in:
7
Corporate social responsibility and tax management : the moderating effect of beliefs about corporate tax duty
Davis, Ann Boyd
;
Moore, Rebekah D.
;
Rupert, Timothy J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 35-53
Persistent link: https://www.econbiz.de/10013533156
Saved in:
8
VAT adoption and corporate income tax avoidance
Cheng, C. S. Agnes
;
Hsieh, Chih-Chieh Chris
;
Lin, Kenny Z.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 9-35
Persistent link: https://www.econbiz.de/10014534265
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9
Proprietary costs and the reporting of segment-level tax expense
Deng, Zero
;
Gaertner, Fabio B.
;
Lynch, Daniel P.
; …
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012629971
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10
Identifying different types of tax avoidance : Implications for empirical research
Guenther, David A.
;
Krull, Linda K.
;
Williams, Brian M.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 27-50
Persistent link: https://www.econbiz.de/10012629981
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11
Is corporate social responsibility related to corporate tax avoidance? Evidence from a natural experiment
Mayberry, Michael A.
;
Watson, Luke
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 79-106
Persistent link: https://www.econbiz.de/10012629990
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12
The association between auditor provided tax planning and tax compliance services and tax avoidance and tax risk
Chyz, James A.
;
Gal-Or, Ronen
;
Naiker, Vic
;
Sharma, …
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 7-36
Persistent link: https://www.econbiz.de/10012794219
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13
Knowledge sharing in auditor-provided tax services : experiences of audit and tax personnel
Hux, Candice T.
;
Bedard, Jean C.
;
Noga, Tracy J.
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 63-89
Persistent link: https://www.econbiz.de/10014279472
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14
Legal environment and corporate tax avoidance : evidence from state tax codes
Ma, Mark
;
Thomas, Wayne B.
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
2
,
pp. 57-83
Persistent link: https://www.econbiz.de/10012494196
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15
The moderating role of internal control in tax avoidance : evidence from a COSO-based internal control index in China
Chen, Hanwen
;
Yang, Daoguang
;
Zhang, Xinmin
;
Zhou, Nan
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
1
,
pp. 23-55
Persistent link: https://www.econbiz.de/10012310520
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16
The incidence, valuation, and management of tax-related reputational costs : evidence from a period of protest
Dhaliwal, Dan S.
;
Goodman, Theodore H.
;
Hoffman, P. J.
; …
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 49-73
Persistent link: https://www.econbiz.de/10013199224
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17
Measuring tax authority monitoring
Finley, Andrew R.
;
James, Stekelberg
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 75-92
Persistent link: https://www.econbiz.de/10013199242
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18
How do firms use cash tax savings? : a cross-country analysis
Green, Danielle H.
;
Kerr, Jon N.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 93-121
Persistent link: https://www.econbiz.de/10013199245
Saved in:
19
CEO sports hobby and firms' tax aggressiveness
Luo, Shuqing
;
Shevlin, Terry
;
Shi, Lirong
;
Shih, Aimee
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 123-153
Persistent link: https://www.econbiz.de/10013199278
Saved in:
20
The potential of tax surprises to affect measures of tax avoidance and researchers' inferences
Austin, Chelsea Rae
- In:
The journal of the American Taxation Association : a …
41
(
2019
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10012116176
Saved in:
21
Joint audit engagements and client tax avoidance : evidence from the Italian statutory audit regime
Bianchi, Pietro A.
;
Falsetta, Diana
;
Minutti-Meza, Miguel
; …
- In:
The journal of the American Taxation Association : a …
41
(
2019
)
1
,
pp. 31-58
Persistent link: https://www.econbiz.de/10012116188
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22
An examination of the impact of tax avoidance on the readability of tax footnotes
Inger, Kerry K.
;
Meckfessel, Michele D.
;
Zhou, Mi
;
Fan, …
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10011980363
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23
Are corporate risk-taking practices indicative of aggressive reporting practices?
Frank, Mary Margaret
;
Lynch, Luann J.
;
Rego, Sonja Olhoft
; …
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 31-55
Persistent link: https://www.econbiz.de/10011980366
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24
Internal information quality and tax-motivated income shifting
McGuire, Sean T.
;
Rane, Scott G.
;
Weaver, Connie D.
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
2
,
pp. 25-44
Persistent link: https://www.econbiz.de/10011980465
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25
Perspectives on corporate tax planning : observations from the past decade
Wilde, Jaron H.
;
Wilson, Ryan J.
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
2
,
pp. 63-81
Persistent link: https://www.econbiz.de/10011980580
Saved in:
26
An examination of reputational costs and tax avoidance : evidence from firms with valuable consumer brands
Austin, Chelsea Rae
;
Wilson, Ryan J.
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 67-93
Persistent link: https://www.econbiz.de/10011881127
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27
Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Seidman, Jeri
;
Stomberg, Bridget
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
2
,
pp. 21-41
Persistent link: https://www.econbiz.de/10011881180
Saved in:
28
Are socially responsible firms less likely to expatriate? : an examination of corporate inversions
Huang, Henry He
;
Sun, Li
;
Yu, Tong
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
2
,
pp. 43-62
Persistent link: https://www.econbiz.de/10011881224
Saved in:
29
Corporate tax avoidance and debt costs
Shevlin, Terry
;
Urcan, Oktay
;
Vasvari, Florin P.
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
2
,
pp. 117-143
Persistent link: https://www.econbiz.de/10012494531
Saved in:
30
Why pay our fair share? : how perceived influence over laws affects tax evasion
Mason, Paul D.
;
Utke, Steven
;
Williams, Brian M.
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
1
,
pp. 133-156
Persistent link: https://www.econbiz.de/10012310543
Saved in:
31
The economic consequences of tax service provider sanctions : evidence from KPMG's deferred prosecution agreement
Finley, Andrew R.
;
Stekelberg, James
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 57-78
Persistent link: https://www.econbiz.de/10011625864
Saved in:
32
Financial derivatives in corporate tax avoidance : a conceptual perspective
Donohoe, Michael P.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
1
,
pp. 37-68
Persistent link: https://www.econbiz.de/10011281237
Saved in:
33
Corporate social responsibility, tax avoidance, and earnings performance
Watson, Luke
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10011625689
Saved in:
34
Book-tax differences and future earnings changes
Jackson, Mark
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 49-73
Persistent link: https://www.econbiz.de/10011625694
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35
Smoothness and the value relevance of taxable income
Mayberry, Michael A.
;
McGuire, Sean T.
;
Omer, Thomas C.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 141-167
Persistent link: https://www.econbiz.de/10011625716
Saved in:
36
The determinants and consequences of tax audits : some evidence from China
Li, Wanfu
;
Pittman, Jeffrey A.
;
Wang, Zi-Tian
- In:
The journal of the American Taxation Association : a …
41
(
2019
)
1
,
pp. 91-122
Persistent link: https://www.econbiz.de/10012116191
Saved in:
37
Relative valuation of alternative methods of tax avoidance
Inger, Kerry K.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
1
,
pp. 27-55
Persistent link: https://www.econbiz.de/10010366809
Saved in:
38
The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance
Gupta, Sanjay
;
Mills, Lillian F.
;
Towery, Erin M.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 203-229
Persistent link: https://www.econbiz.de/10010472017
Saved in:
39
Are female CFOs less tax aggressive? : evidence from tax aggressiveness
Francis, Bill B.
;
Hasan, Iftekhar
;
Wu, Qiang
;
Yan, Meng
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 171-202
Persistent link: https://www.econbiz.de/10010472018
Saved in:
40
Firm and investor responses to uncertain tax benefit disclosure requirements
Robinson, Leslie
;
Schmidt, Andrew P.
- In:
The journal of the American Taxation Association : a …
35
(
2013
)
2
,
pp. 85-120
Persistent link: https://www.econbiz.de/10010233222
Saved in:
41
General counsel prominence and corporate tax policy
Abernathy, John L.
;
Kubick, Thomas R.
;
Masli, Adi
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 39-56
Persistent link: https://www.econbiz.de/10011625858
Saved in:
42
CEO narcissism and corporate tax sheltering
Olsen, Kari Joseph
;
Stekelberg, James
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011625860
Saved in:
43
Do investors use prior tax avoidance when pricing tax loss carryforwards?
McGuire, Sean T.
;
Neuman, Stevanie S.
;
Olson, Adam J.
; …
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 27-49
Persistent link: https://www.econbiz.de/10011625894
Saved in:
44
Discussion of "CEO narcissism and corporate tax sheltering"
Brown, Jennifer L.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 23-27
Persistent link: https://www.econbiz.de/10011628190
Saved in:
45
The effects of a shared interest and regret salience on tax evasion
Brink, William Douglas
;
White, Richard A.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 109-135
Persistent link: https://www.econbiz.de/10011625698
Saved in:
46
The impact of lookup tables on use tax reporting
Fleming, Damon M.
;
Gill, Steve L.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 117-136
Persistent link: https://www.econbiz.de/10010472049
Saved in:
47
A model of multinational income shifting and an application to tax planning with e-commerce
Klassen, Kenneth J.
;
Laplante, Stacie K.
;
Carnaghan, Carla
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 27-53
Persistent link: https://www.econbiz.de/10010472070
Saved in:
48
Is there an association between earnings management and auditor-provided tax services?
Krishnan, Gopal V.
;
Visvanathan, Gnanakumar
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 111-135
Persistent link: https://www.econbiz.de/10009384116
Saved in:
49
Short-term incentive effects of a reduction in the NOL carryback period
Albring, Susan M.
;
Dhaliwal, Dan S.
;
Khurana, Inder K.
; …
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 67-88
Persistent link: https://www.econbiz.de/10009384120
Saved in:
50
The effects of increased book-tax difference tax return disclosures on firm valuation and behavior
Donohoe, Michael P.
;
McGill, Gary A.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 35-65
Persistent link: https://www.econbiz.de/10009384122
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