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 …

The tax literature of the past two decades has been dominated by empirical studies on
corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of …

We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to
European tax authorities on multinational firms' capital and labor investments, as well as …

Does tax code complexity alter corporate behavior? We investigate this question by studying
the decision to claim refunds for tax losses. In a sample of 1.2 million observations from the …

Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their
efforts to safeguard citizens' health and the economy. As a consequence, public debts have …

Amid growing globalization, many countries have offered tax incentives to attract corporate
investment. Prior research studies the role such incentives play in firms' location and …

Effective policymakers must balance the demands of formulating a corporate tax system that
spurs economic activity (eg, investment) while promoting a “level playing field” across firms …

This paper studies effects of the five-year net operating loss carryback enacted near the
ends of the 2001 and 2007–2009 US recessions—a policy that gave firms larger US federal …

We exploit a quasi-experimental setting with high internal validity to measure the effect of
adopting an intellectual property (IP) box on innovative activity and tax benefits. We …

Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries,
we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with …