We examine the effect of pass-through entities embedded in corporate structures on tax avoidance, tax uncertainty, and tax noncompliance using unique, confidential tax return data that link corporations and pass-through entities together through Schedules K-1. We develop measures of the use of...

We provide evidence of the final, immediate financial statement impact of some of the major provisions of the 2017 U.S. tax law changes, commonly referred to as the Tax Cuts and Jobs Act (TCJA). We also provide evidence on the accuracy of companies' estimates. Using hand-collected financial...

We study whether innovation box tax incentives, which reduce tax rates on innovation-related income, are associated with tax-motivated income shifting, investment, and employment in the countries that implement these regimes. Using a matched sample of European multinationals' subsidiaries...

Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines this phenomenon. As a first step to fill this void, we identify factors associated with the likelihood and negative tone of media tax coverage and examine firms' tax avoidance...

We study whether innovation box tax incentives, which reduce tax rates on innovation-related income, are associated with increased fixed asset investment and employment. Using a stacked cohort difference-in-differences design on an entropy-balanced sample of European multinationals, we find...

Sponsored search accounts for 40% of the total online advertising market. These ads appear as ordered lists along with the regular search results in search engine results pages. The conventional wisdom in the industry is that the top position is the most desirable position for advertisers. This...

Grid computing and grid topologies are attracting a growing amount of attention. Originating as a concept for sharing computing resources among wired participants, the grid concept is gradually been extended into the wireless world. A Wireless Grid is an augmentation of a wired grid that...

Grid computing and grid topologies are attracting a growing amount of attention. Originating as a concept for sharing computing resources among wired participants, the grid concept is gradually been extended into the wireless world. A Wireless Grid is an augmentation of a wired grid that...

A Wireless Grid is an augmentation of a wired grid that facilitates the exchange of information and the interaction between heterogeneous wireless devices. The ability of various grid layouts to handle interactions among the grid constituencies is contingent upon the efficient resolution of...

The government is likely to re-work tax benefits to make investments in pension funds more attractive for private sector employees. At present, only central government employees can claim tax deductions under a new pension scheme announced in the 2004 Budget