This paper reviews the rapidly growing empirical literature on international tax avoidance by
multinational corporations. It surveys evidence on the main channels of corporate tax …

In this paper, we present a review of tax research. We survey four main areas of the
literature:(1) the informational role of income tax expense reported for financial …

We investigate systematic changes in corporate effective tax rates over the past 25 years
and find that effective tax rates have decreased significantly. Contrary to conventional …

This paper analyzes the links between corporate tax avoidance and the growth of high-
powered incentives for managers. A simple model demonstrates the role of feedback effects …

We develop and describe a new measure of long‐run corporate tax avoidance that is based
on the ability to pay a low amount of cash taxes per dollar of pre‐tax earnings over long time …

We study the stock price reaction to news about corporate tax aggressiveness. We find that,
on average, a company's stock price declines when there is news about its involvement in …

Do corporate tax avoidance activities advance shareholder interests? This paper tests
alternative theories of corporate tax avoidance using unexplained differences between …

This paper investigates the effect tax havens and other foreign jurisdictions have on the
income tax rates of multinational firms based in the United States. We develop a new …

This paper offers an economics perspective on tax evasion and abusive avoidance done by
corporations. It first reviews what is known about the extent and nature of corporate tax …

We assert that the tax expense is a powerful context in which to study earnings
management, because it is one of the last accounts closed prior to earnings …