This study examines tax avoidance among firms with persistent losses (“loss firms”). Using
the methodology in Schwab, Stomberg, and Xia (2022), we identify tax avoidance activities …

This study examines spillover effects of auditors' exposure to PCAOB inspection on
corporate decision making. We focus specifically on corporate tax planning effectiveness …

Estimates of the “normal” tax rate faced by the firm are required for forecasting, valuation,
earnings quality analysis, and other contexts. They can be derived using the reported …

This study explores the association between advance corporate income tax (CIT) payment
and tax payment volatility. Specifically, I investigate the relation of the estimation base and …