While considerable attention in the state taxation literature has been devoted to understanding how much of a corporation's income is subject to tax in a state, much less has been placed on understanding the more critical question of whether a corporation is subject to tax in a given state in...

Using a two stage least squares regression with panel data on 46 U.S. states from 2006 to 2013, we examine the association between states' adoption of the domestic manufacturing deduction (DMD) and employment growth. We also investigate whether the relative certainty provided by the state tax...

Recent literature finds that investors positively value tax management activities that reduce taxes paid. Yet recent press suggests a negative backlash against companies that do not pay their “fair share.” Little empirical evidence exists regarding investor perceptions of tax management. We...