References

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• 1980Optimal capital structure under corporate and personal taxation2,906 cited
• 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
• 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
• 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
• 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
• 1986The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement402 cited
• 1994Honesty and Evasion in the Tax Compliance Game328 cited
• 2007An Empirical Examination of Corporate Tax Noncompliance194 cited
• 2004Employee Stock Options, Corporate Taxes, and Debt Policy171 cited
• 2000Strategic Tax and Financial Reporting Decisions: Theory and Evidence*164 cited
• 2015Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit107 cited
• 2013When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?80 cited
• 1989Taxpayer compliance under uncertainty79 cited
• 2013Tax Uncertainty and Voluntary Real-Time Tax Audits