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Early Access

Research Article May 17 2024
Fixed and Variable Tax Expense and the Cost of Equity Capital
Journal of the American Taxation Association (2024)
Research Article May 11 2024
Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?
Journal of the American Taxation Association (2024)
Research Article April 16 2024
An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny
Journal of the American Taxation Association (2024)
Research Article April 1 2024
Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform
Journal of the American Taxation Association (2024)
Research Article March 11 2024
How Does Tax Timing Affect Spending in Retirement?
Journal of the American Taxation Association (2024)
Research Article March 8 2024
IRS Enforcement and Voluntary Tax Disclosure
Journal of the American Taxation Association (2024)
Research Article January 11 2024
Evaluating the Commensurate with Income Standard
Journal of the American Taxation Association (2024)
Research Article January 9 2024
Sharing the Wealth: The Effects of Announced TCJA Bonuses on Employee Pay Satisfaction
Journal of the American Taxation Association (2024)
Research Article January 2 2024
Save It for a Rainy Day: Evidence from State Corporate Income Tax Rate Changes
Journal of the American Taxation Association (2024)
Research Article September 11 2023
The Efficiency of Interactive Voice Response Systems and Tax Compliance: A Field Experiment by the California Franchise Tax Board
Journal of the American Taxation Association (2023)
Research Article September 11 2023
Managers’ Stock Price Incentives and Earnings Management Using Tax Expense
Journal of the American Taxation Association (2023)
Research Article September 8 2023
Intertemporal Income Shifting for Investment Reasons: Evidence from Private Firms
Journal of the American Taxation Association (2023)
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