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Research Article March 27 2025
The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions—Evidence from Cross-Border M&As
Mathias Dunker; Michael Overesch; Max Pflitsch
Journal of the American Taxation Association (2025)
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Research Article February 7 2025
Qualitative Disclosure as a Tax Enforcement Mechanism: Evidence from the U.K. Tax Strategy Disclosure Requirement
Junwei Xia
Journal of the American Taxation Association (2025)
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Research Article January 8 2025
The Effect of Audit Burden on Subsequent Tax Evasion
Amy M. Hageman; Ethan G. LaMothe; Mary E. Marshall
Journal of the American Taxation Association (2025)
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Research Article December 27 2024
Investor Reactions to Treasury Regulations: The Case of GILTI
Amanda R. Marino; Luke Watson
Journal of the American Taxation Association (2024)
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Research Article December 20 2024
Smoothing GAAP ETRs through Tax Accruals and the Quality of Financial Reporting
Paul Demeré; Laura Yue Li; Petro Lisowsky; R. William Snyder
Journal of the American Taxation Association (2024)
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Research Article December 11 2024
Is Silence Golden? An Investigation of Zero Unrecognized Tax Benefit Firms
Kimberly S. Krieg; Ryan J. Wilson; Kaishu Wu
Journal of the American Taxation Association (2024)
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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)
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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)
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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)
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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)
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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)
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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)
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  • Online ISSN 1558-8017
  • Print ISSN 0198-9073

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