Firms’ real and reporting responses to taxation: A review

No abstract is available for this paper.

• Publication year

  2025

• Venue

  Journal of Accounting & Economics

• Publication date

  2025-10-01

• Fields of study

  Not labeled

• Identifiers
  DOI 10.1016/j.jacceco.2025.101837
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Are CEOs Rewarded for Luck? Evidence from Corporate Tax Windfalls

  2025cited by this paper
• Investor Perceptions of the Corporate Alternative Minimum Tax

  2025cited by this paper
• Third‐party reporting and cross‐border tax planning

  2024cited by this paper
• Corporate Tax Enforcement and Business Activity

  2024cited by this paper
• Tax Policy Expectations and Investment

  2024cited by this paper
• Corporate income tax, IP boxes and the location of R&D

  2024cited by this paper
• Emission Taxes and Capital Investments: The Role of Tax Incidence

  2024cited by this paper
• ESG and the Demand for State Tax Incentives

  2024cited by this paper
• Regulatory avoidance responses to private Country-by-Country Reporting

  2024cited by this paper
• Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses

  2024cited by this paper
• Sharing the Wealth: The Effects of Announced TCJA Bonuses on Employee Pay Satisfaction

  2024cited by this paper
• Signaling Innovation: The Nontax Benefits of Claiming R&D Tax Credits

  2024cited by this paper
• Does Pricing Carbon Mitigate Climate Change? Firm-Level Evidence from the European Union Emissions Trading System

  2024cited by this paper
• Government Subsidies and Corporate Misconduct

  2024cited by this paper
• Corporate Tax Disclosure

  2024cited by this paper
• The Effect of Carbon Pricing on Firm Emissions: Evidence from the Swedish CO2 Tax

  2024cited by this paper
• Tax Boycotts

  2023cited by this paper
• Measuring Firm Exposure to Government Agencies

  2023cited by this paper
• Private Equity and Local Public Finances

  2023cited by this paper
• The effect of market-based sourcing on labor outcomes

  2023cited by this paper
• Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model

  2023cited by this paper
• Tax Avoidance and Multinational Firm Behavior

  2023cited by this paper
• Are Carbon Emissions Associated with Stock Returns?

  2023cited by this paper
• The effect of US tax reform on the taxation of US firms' domestic and foreign earnings †

  2023cited by this paper
• Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment?

  2023cited by this paper
• Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

  2023cited by this paper
• Institutional Investors, Climate Disclosure, and Carbon Emissions

  2023cited by this paper
• The initial effect of U.S. tax reform on foreign acquisitions

  2023cited by this paper
• Measuring the Expected Effects of the Global Tax Reform

  2023cited by this paper
• When do firms deliver on the jobs they promise in return for state aid?

  2023cited by this paper
• Implicit Tax, Tax Incidence, and Pretax Returns

  2023cited by this paper
• The Role of Personal Income Taxes in Corporate Investment Decisions

  2022cited by this paper
• Towards a Design-Based Approach to Accounting Research∗

  2022cited by this paper
• Real effects of tax audits

  2022cited by this paper
• Tax and tariff planning through transfer prices: The role of the head office and business unit

  2022cited by this paper
• Carbon Taxes

  2022cited by this paper
• Foreign Holding Companies and the US Taxation of Foreign Earnings: Evidence from TIPRA 2005†

  2022cited by this paper
• Government Subsidies and Corporate Disclosure

  2022cited by this paper
• Does Tax Enforcement Deter Managers’ Self-Dealing?

  2022cited by this paper
• The End of ESG

  2022cited by this paper
• Corporate Debt and Taxes

  2022cited by this paper
• The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment

  2022cited by this paper
• Tax haven incorporation and financial reporting transparency

  2022cited by this paper
• The Effect of Limited Tax Loss Carryforwards on Corporate Investment

  2022cited by this paper
• Do Tax-Based Proprietary Costs Discourage Public Listing?

  2022cited by this paper
• ESG Disclosures in the Private Equity Industry

  2022cited by this paper
• Proximity and the Management of Innovation

  2022cited by this paper
• Analyzing Active Fund Managers' Commitment to ESG: Evidence from the United Nations Principles for Responsible Investment

  2022cited by this paper
• Real effects of a widespread CSR reporting mandate: Evidence from the European Union's CSR Directive*

  2022cited by this paper
• Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request

  2022cited by this paper
• OUP accepted manuscript

  2022cited by this paper
• The Evolution of Empirical Methods in Accounting Research and the Growth of Quasi-Experiments

  2022cited by this paper
• OUP accepted manuscript

  2022cited by this paper
• Does differential taxation of short-term relative to long-term capital gains affect long-term investment?

  2022cited by this paper
• Tax Subsidy Information and Local Economic Effects

  2022cited by this paper
• A Reexamination of Investors’ Reaction to Tax Shelter News: Evidence from the Luxembourg Tax Leaks

  2022cited by this paper
• Dividend Taxes and Investment Efficiency: Evidence from the 2003 U.S. Personal Taxation Reform

  2022cited by this paper
• The Effect of Intellectual Property Boxes on Innovative Activity & Tax Benefits

  2022cited by this paper
• Tax Incidence and Tax Avoidance†

  2022cited by this paper
• Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions

  2021cited by this paper
• “Just BEAT It” Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

  2021cited by this paper
• The Effect of Income-Shifting Aggressiveness on Corporate Investment

  2021cited by this paper
• Effective Tax Planning

  2021cited by this paper
• The Possible Weakening of Financial Accounting from Tax Reforms

  2021cited by this paper
• Estimating General Equilibrium Spillovers of Large-Scale Shocks

  2021cited by this paper
• Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency

  2021cited by this paper
• Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance

  2021cited by this paper
• Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

  2021cited by this paper
• Are corruption and corporate tax avoidance in the United States related?

  2021cited by this paper
• Bartik Instruments: An Applied Introduction

  2021cited by this paper
• The Effect of Innovation Box Regimes on Investment and Employment Activity

  2021cited by this paper
• Carbon Taxes in Theory and Practice

  2021cited by this paper
• Dividend taxes, employment, and firm productivity

  2021cited by this paper
• Investment responses to tax policy under uncertainty

  2021cited by this paper
• How Do Firms Use Cash Tax Savings? A Cross-country Analysis

  2021cited by this paper
• Aggressive Tax Planning and Labor Investments

  2021cited by this paper
• What do you think about climate finance?

  2021cited by this paper
• How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting

  2021cited by this paper
• Exporting Pollution: Where Do Multinational Firms Emit CO2?

  2021cited by this paper
• Spillover effects in empirical corporate finance

  2021cited by this paper
• How Do Firms Respond to Corporate Taxes?

  2021cited by this paper
• Real Effects of Corporate Taxation: A Review

  2021cited by this paper
• Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency

  2020cited by this paper
• Capital gains taxation and funding for start-ups

  2020cited by this paper
• Spillover Effects of Tax Avoidance on Peers' Firm Value

  2020cited by this paper
• Foreign Employment, Income Shifting, and Tax Uncertainty

  2020cited by this paper
• Tax Credits and Small Firm R&D Spending

  2020cited by this paper
• Corporate tax cuts, merger activity, and shareholder wealth

  2020cited by this paper
• Strategic Subsidiary Disclosure

  2020cited by this paper
• Environmental taxes and productivity: Lessons from Canadian manufacturing

  2020cited by this paper
• Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

  2020cited by this paper
• Evaluating State and Local Business Tax Incentives

  2020cited by this paper
• Taxation and Innovation: What Do We Know?

  2020cited by this paper
• The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings

  2020cited by this paper
• Is Corporate Social Responsibility Related to Corporate Tax Avoidance? Evidence from a Natural Experiment

  2020cited by this paper
• PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT

  2020cited by this paper
• Taxing away M&A: Capital gains taxation and acquisition activity

  2020cited by this paper
• Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom

  2020cited by this paper
• R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration*

  2020cited by this paper
• Tax Haven Incorporation and the Cost of Capital†

  2020cited by this paper

• Taxes and Competition: Evidence from the Airline Industry

  2026cites this paper
• Firms’ Real and Reporting Response to Taxation: A Discussion

  2025cites this paper
• How do multinational companies respond to destination-based consumption taxes?

  2025cites this paper