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Keywords: tax uncertainty
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Journal Articles
The Accounting Review (2023) 98 (4): 115–142.
Published: 01 July 2023
.... firms significantly increase their outbound profit shifting while participating in foreign tax holidays. However, we also find that profit shifting associated with tax holidays comes at the cost of increased tax uncertainty. Our results have important implications for policy making and for understanding...
Journal Articles
The Accounting Review (2022) 97 (2): 183–212.
Published: 01 March 2022
...Katharine D. Drake; Nathan C. Goldman; Francis Murphy ABSTRACT We examine the effect of foreign employment on two outcomes—income shifting and the tax uncertainty of foreign transactions. Using a hand-collected sample of employment disclosures, we partition our sample into firm-years with a higher...
Journal Articles
The Accounting Review (2021) 96 (6): 1–27.
Published: 01 November 2021
...Ashish Agarwal; Shannon Chen; Lillian F. Mills ABSTRACT We examine the effect of pass-through entities embedded in corporate structures on tax avoidance, tax uncertainty, and tax noncompliance using unique, confidential tax return data that link corporations and pass-through entities together...
Journal Articles
The Accounting Review (2019) 94 (2): 179–203.
Published: 01 March 2019
...Scott D. Dyreng; Michelle Hanlon; Edward L. Maydew ABSTRACT We investigate the relation between tax avoidance and tax uncertainty, where tax uncertainty is the amount of unrecognized tax benefits recorded over the same time period as the tax avoidance. On average, we find that tax avoiders, i.e...
Journal Articles
The Accounting Review (2017) 92 (5): 201–226.
Published: 01 September 2017
... of Mark L. DeFond. June 2015 November 2016 2017 IRS tax uncertainty Schedule UTP accounting for income taxes disclosure Firms face increasing pressure to disclose information about their uncertain tax positions. Beginning in 2007, U.S. generally accepted accounting...