As the salient pain during the economic downturn, tax stickiness has been deeply troubling
enterprises. Given the burgeoning academic interest in the role of digital transformation in …

To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …

This study examines the tax avoidance behavior of firms prior to the issuance, and following
the resolution, of SEC tax comment letters. We find that firms that appear to engage in …

Our study aims to analyze the current state of, and avenues for, future studies into the tax risk
literature. The construct of the corporate tax risk (tax uncertainty) has increasingly begun to …

ABSTRACT A growing literature examines how a firm's behavior impacts the behavior of its
peers. In this paper, we examine how changes in tax paying, and the associated financial …

This study examines the association between tax avoidance and ex ante cost of equity
capital. Based on prior research, we develop two proxies for investors' expectations of tax …

Infusing stakeholder agency theory with insights from behavioural agency theory, we
describe a frame‐dependent relationship between CEO stock option incentives and tax …

Although labor costs are crucial inputs in corporate production, only little is known about
their effects on corporate tax avoidance. Using a large dataset of industrial firms in China …

Economists broadly agree that the economic burden of corporate taxes is not entirely borne
by shareholders but also borne in part by employees and consumers. We examine …

We exploit an exogenous shock to analyst coverage as a result of brokerage house mergers
and closures to examine whether financial analysts influence the tax‐planning activities of …