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 …

This paper examines how firms' tax policy expectations (TPE) evolve around and relate to
their investment responses to changes in tax policy. Using a text‐based approach to …

In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a
novel 2010 amendment to New York's False Claims Acts (FCA) that explicitly extended …

We examine how firms' tax policy expectations (TPE) evolve around and affect their
investment response to a change in tax policy. This examination is motivated, in part, by …

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

Although firms are encouraged by the SEC and Department of Justice to conduct internal
investigations following financial misconduct, prior research finds few benefits for …

We provide large sample evidence of law firms facilitating US publicly traded companies' tax
planning, investigate when evidence of law firm involvement is strongest, and examine …

Abstract The Tax Cuts and Jobs Act of 2017 (TCJA) eliminated disincentives for US
multinational corporations (MNCs) to repatriate foreign subsidiaries' earnings, but the TCJA …

Sovereign wealth funds (SWFs) are government‐owned institutional investors pursuing
political and financial investment objectives. With $8 trillion in assets, SWFs are geopolitical …