In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

This paper studies the effects of an historically large federal corporate income tax cut on US
firms and workers, leveraging quasi-experimental policy variation from the 2017 law known …

This study examines the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) on US
corporate investment. We examine US firms and compare them to Canadian firms from 2010 …

This study empirically examines whether firms reclassify related-party payments to avoid the
base erosion and anti-abuse tax (BEAT) of the Tax Cuts and Jobs Act (TCJA). We leverage …

Over the last two decades, executive compensation research has focused primarily on
equity-based pay and incentives emanating from executives' firm-specific equity portfolios …

In this study, we review the extant literature on factors affecting the level and structure of
executive compensation, with a specific focus on the power dynamic between firms and their …

We quantify the net effect of recent US tax reform on the tax rates of public US corporations
and find they decreased by 7.5 to 11.4 percentage points on average following tax reform …

This study examines the effect of the 2017 Tax Cuts and Jobs Act (TCJA) on capital
investment, labor investment, and the productivity of foreign subsidiaries of US multinational …

Abstract The 2017 Tax Cuts and Jobs Act (TCJA) expanded the impact of IRC Section 162
(m) by disallowing a tax deduction for any compensation over $1 million paid to top …

We develop a method for estimating individual firm heterogeneity in the stock market impact
of aggregate events, using data on both stock and options prices. Our method impounds the …