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Research Article October 4 2024

Tax Policy Uncertainty and Investment in Tax Planning: Firm-Level Evidence

Jennifer Brown; Savannah Guo (Yuanyuan); Michael Zheng

Journal of the American Taxation Association (2024)

View articletitled, Tax Policy Uncertainty and Investment in Tax Planning: Firm-Level Evidence

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Research Article September 25 2024

Demand Uncertainty and Tax-Motivated Outbound Income Shifting

Zero Deng; Logan B. Steele; Haimeng Teng

Journal of the American Taxation Association (2024)

View articletitled, Demand Uncertainty and Tax-Motivated Outbound Income Shifting

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Research Article September 18 2024

Your Tax Dollars at Work: The Effectiveness of the Public Service Loan Forgiveness Program

William D. Cather; Erica E. Harris; Miles A. Romney

Journal of the American Taxation Association (2024)

View articletitled, Your Tax Dollars at Work: The Effectiveness of the Public Service Loan Forgiveness Program

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Research Article August 6 2024

The Relation between Payroll and Income Tax Avoidance

Michael J. Marin

Journal of the American Taxation Association (2024)

View articletitled, The Relation between Payroll and Income Tax Avoidance

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Research Article June 27 2024

Tax Loss Carryforwards and Firm Investments

Malte M. Max; Jacco L. Wielhouwer; Eelke Wiersma

Journal of the American Taxation Association (2024)

View articletitled, Tax Loss Carryforwards and Firm Investments

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Research Article June 21 2024

Audit Rate and Participant Pay Structure in Experimental Tax Research: A Review and Guide for Experimental Design

Amy M. Hageman; Jason M. Schwebke; Ashley N. West

Journal of the American Taxation Association (2024)

View articletitled, Audit Rate and Participant Pay Structure in Experimental Tax Research: A Review and Guide for Experimental Design

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Research Article May 17 2024

Fixed and Variable Tax Expense and the Cost of Equity Capital

Qintao Fan; David A. Guenther; Kaishu Wu

Journal of the American Taxation Association (2024)

View articletitled, Fixed and Variable Tax Expense and the Cost of Equity Capital

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Research Article May 11 2024

Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?

Sylvia Auer; Tobias Bornemann; Eva Eberhartinger

Journal of the American Taxation Association (2024)

View articletitled, Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?

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Research Article April 16 2024

An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny

Zhuoli Axelton; Kerry K. Inger; Mollie E. Mathis; Abbie E. Sadler

Journal of the American Taxation Association (2024)

View articletitled, An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny

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Research Article April 1 2024

Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform

Cristi A. Gleason; Tyler S. Menzer; Jaron H. Wilde

Journal of the American Taxation Association (2024)

View articletitled, Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform

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Research Article March 11 2024

How Does Tax Timing Affect Spending in Retirement?

Chelsea Rae Austin; Donna D. Bobek; Marcus M. Doxey; Shane R. Stinson

Journal of the American Taxation Association (2024)

View articletitled, How Does Tax Timing Affect Spending in Retirement?

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Research Article March 8 2024

IRS Enforcement and Voluntary Tax Disclosure

Anne C. Ehinger; Joshua A. Lee; Bridget Stomberg; Erin Towery

Journal of the American Taxation Association (2024)

View articletitled, IRS Enforcement and Voluntary Tax Disclosure

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