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 use IoT-generated data on the real-time location of about 15 thousand displays in about 5 thousand stores of a Fortune 500 retailer, paired with the stores' POS data between September 2017 and March 2018, to measure the operational execution and effectiveness of promotional inventory display...

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...