Policies that require, or recommend, disclosure of corporate tax information are becoming
more common throughout the world, as are examples of tax-related information increasingly …

This paper examines whether tax uncertainty can alter investment decisions, focusing
primarily on the timing of large capital investments. Empirically, we exploit the staggered …

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

We use event study techniques to gauge market participants' ex ante perceptions regarding
the benefits and burdens of the Schedule M-3, and structural break analysis to investigate …

In 2010, the Internal Revenue Service (IRS) announced the requirement to disclose
uncertain tax positions (UTP) on a new schedule (Schedule UTP) to be filed with federal …

Following 2 decades of discussion, the border adjustment tax (BAT) briefly emerged as part
of proposed US corporate tax reform in early 2017. While heavily debated, little empirical …

Policies that require, or recommend, disclosure of corporate tax information are becoming
more common throughout the world, as are examples of tax-related information increasingly …

Abernathy, Davenport, and Rapley (2013)(hereafter, ADR) is a measured next step in
understanding the effects of disclosing uncertain tax positions. It is the logical, chronological …

This monograph examines the history of selected important book-tax differences since the
inception of the income tax and the financial and tax reporting that has evolved over time …

Firms have an incentive to minimize expenses, especially income taxes, and thereby
increase profits and cash flows to satisfy corporate investors. One way to achieve this …