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ArticleIRS and corporate taxpayer effects of geographic proximity

Thomas R. Kubick2016

Article2016

IRS and corporate taxpayer effects of geographic proximity

Thomas R. Kubick · G. Brandon Lockhart · Lillian F. Mills · John R. C. Robinson

149 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1972Income tax evasion: a theoretical analysis 2010A review of tax research 1999Home Bias at Home: Local Equity Preference in Domestic Portfolios 1994R&D Spillovers and the Geography of Innovation and Production.2011Corporate tax avoidance and stock price crash risk: Firm-level analysis 2008Long-Run Corporate Tax Avoidance 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?

Cited by

2023Measurement error, fixed effects, and false positives in accounting research 2019The geographic decentralization of audit firms and audit quality 2020Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations 2020The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives 2021Fraud commitment in a smaller world: Evidence from a natural experiment 2019

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Year2016

Typearticle

Published2016-10-16

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations149

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jacceco.2016.09.005

openalex_workW2529922283

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How do IRS Resources Affect the Corporate Audit Process?

2019The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China

2018Corporate Tax Enforcement Externalities and the Banking Sector