Original Paper is available at: "https://ssrn.com/abstract=2610826" https://ssrn.com/abstract=2610826These internet appendices provide supplementary analyses and robustness tests for the paper “How does quasi-indexer ownership affect corporate tax planning?”

In this study, we investigate the association between financial constraints, at both the macroeconomic and firm-specific level, and one potentially significant source of internal funds available to firms – cash savings generated through tax planning. In equilibrium a firm will undertake tax...

We exploit an exogenous shock to analyst coverage as a result of brokerage house mergers and closures to examine whether financial analysts influence the tax-planning activities of the firms they cover. Using a difference-in-differences design, we find that, on average, firms affected by broker...

We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to test...

Introduction to tax strategy -- Tax law fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrage, restrictions, and frictions -- Nontax costs of tax planning -- The importance of marginal tax rates and dynamic...