In response to the rise of foreign tax haven usage by multinational corporations, several U.S. states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm's state income tax return. We examine the revenue effects of this...

Using a sample of firms experiencing exogenous CEO departures, we investigate whether firms with overconfident CEOs avoid more tax. We find robust evidence of a positive relation between proxies for corporate tax avoidance and CEO overconfidence. Because our empirical tests use a panel of...

This study examines whether corporate tax planning and financial reporting of income taxes vary systematically with CEO tenure. Using a CEO-firm fixed effects design, we find that the GAAP effective tax rate (ETR) is higher in the early years of the CEOs' tenure and lowest in the last year of...