SMEAL WIKI

Corporate Taxation and Avoidance

OpenAlex topic - T11508

Field	Business, Management and Accounting
Subfield	Accounting
Domain	Social Sciences
OpenAlex	T11508

Smeal faculty

Trent Krupa - score 14.0
Robert P. Crum - score 4.0
Samuel Burton Bonsall - score 1.0
Dan Givoly - score 1.0
Ed R. Jenkins - score 1.0
Henock Louis - score 1.0

Papers

Stock liquidity and corporate tax avoidance (2019) - cites 103
Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements (2016) - cites 40
The Aggregate and Distributional Effects of the Tax Reform Act of 1986 on Firm Valuation (1991) - cites 30
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation (2023) - cites 12
Differential reactions to legislative signaling during the enactment of ERTA and TEFRA: An empirical investigation of market returns and volume (1989) - cites 9
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses (2024) - cites 4
Raising the Stakes: How Individual Taxes Affect Risk-Taking by Pass-Through Businesses (2021) - cites 3
Tax Enforcement and Foreign Investment by Multinational Corporations: Evidence from Tax Inspectors Without Borders (2022) - cites 3
How Does Artificial Intelligence Affect Managers’ Assessment of Tax Risk? (2024) - cites 2
Research and Publication in Value-Added Taxation: A Comprehensive Background and Compilation (1984) - cites 2
Whose Taxes Matter?: The Effects of Institutional Ownership on Dividend Payout Policy Around Tax Rate Changes (2018) - cites 2
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders (2025) - cites 1
Internal Risk Assessment Quality and Corporate Tax Aggressiveness (2020) - cites 0
The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies (2026) - cites 0
Research and publication in value-added taxation: a comprehensive background and compilation ( bibliography). (1984) - cites 0
The Cost of Misaligned Incentives: Evidence from the Funding Sources and Real Effects of Tax-Motivated Dividends. Online Appendix (2022) - cites 0
Is Fiorina’s tax proposal three sheets to the wind? (2015) - cites 0
Credit Rating Inflation and Corporate Tax Avoidance (2023) - cites 0
Private Equity Ownership in Public Accounting: Enhanced Expertise or a Threat to Auditor Independence? (2026) - cites 0
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments (2021) - cites 0
The Cost of Misaligned Tax Incentives: Evidence from Tax-Motivated Special Dividends (2020) - cites 0
A guide to tax research databases : 1990-1992 research methodologies Committee of the American Taxation Association (1992) - cites 0