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Keywords: effective tax rates
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Journal Articles
Journal of the American Taxation Association (2022) 44 (2): 7–33.
Published: 01 September 2022
...Jennifer L. Brown; K. C. Lin; Jared A. Moore; Laura A. Wellman ABSTRACT This study examines the impact of tax policy uncertainty (TPU) on analysts' forecasts and managers' interim estimates of effective tax rates (ETRs). We adopt a broad definition of TPU that encompasses both the legislative...
Journal Articles
Journal of the American Taxation Association (2021) 43 (2): 7–36.
Published: 01 September 2021
... 10 2019 1 4 2021 2021 tax non-audit services tax avoidance tax risk effective tax rates tax volatility In this study, we examine how auditor provided tax planning and tax compliance services relate to corporate tax avoidance and tax risk. While survey evidence indicates...
Journal Articles
Journal of the American Taxation Association (2021) 43 (1): 27–50.
Published: 01 March 2021
... accounting income as the benchmark for measuring tax avoidance in both effective tax rate (ETR) 1 and book-tax differences (BTD) measures. A firm can increase pretax accounting income without increasing tax payments by, for example, reducing a contingent liability such as a warranty reserve...
Journal Articles
Journal Articles
Journal of the American Taxation Association (2016) 38 (2): 87–109.
Published: 01 September 2016
... show that in recent years, the effects of retroactive extensions of the credit are a substantial part of the average decrease in effective tax rates (ETRs) from the third to fourth quarter for calendar-year firms. Our results have implications for investors and researchers examining earnings and ETRs...
Journal Articles
Journal of the American Taxation Association (2015) 37 (1): 69–102.
Published: 01 April 2015
... lower future cash and GAAP effective tax rates (ETRs) and less volatile future cash ETRs. Further, we provide evidence of an incremental effect of tax-specific lobbying for firms that develop stronger relationships with tax policymakers via PAC support. Thus, our study links tax-specific PAC support...
Journal Articles
Journal of the American Taxation Association (2014) 36 (1): 89–103.
Published: 01 April 2014
...James J. Musumeci; Richard C. Sansing ABSTRACT This study evaluates the relation between a firm's long-run cash effective tax rate (ETR) and the extent to which a corporation's projects are tax-favored or tax-disfavored. We first derive a measure of the extent to which a project is tax-favored...
Journal Articles