We examine whether Delaware is a domestic tax haven. We find that taxes play an
economically important role in determining whether US firms locate subsidiaries in …

In this study, we examine the effect of increased tax transparency on the tax planning
behavior of European banks. In 2014, the European Union introduced public country‐by …

While formulary apportionment eliminates the possibility of shifting income across states, it
may heighten the responsiveness of businesses to formula factors. The present analysis …

This study investigates the effect of accounting measurement and disclosure requirements
on multistate income tax avoidance. The proliferation of sophisticated state tax planning …

We develop an approach based on publicly available data to decompose and quantify tax
avoidance into two separate components: tax rate avoidance and tax base avoidance. Our …

Using a new hand-collected database on state department of revenue (DOR) expenditures,
this study examines the association between changes in state corporate tax enforcement …

We identify a pecuniary externality arising from corporate tax avoidance. Firms share risk
with the government via taxation. The lower the tax rate applied to a firm's earnings, the …

In theory, monetary policies that target the price level, as opposed to the inflation rate,
should be highly effective at stabilizing the economy and avoiding deflation in the presence …

This study examines business organizational form decisions as a source of tax base
mobility. We posit that organizational form responses to state tax policy allow for an indirect …

With the rapid development and practical application of e-commerce, the problem of tax
losses in electronic commerce has become the focus of extensive concerns in China. For …