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Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit
16 references·16 citing·42 second hopsampled
Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit (2015)Legal Enforcement and Corporate Behavior:…On Crimes and Punishments (2017)On Crimes and PunishmentsDo IRS Audits Deter Corporate Tax Avoidance? 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References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1789An Introduction to the Principles of Morals and Legislation2,250 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • 1993Defiance, Deterrence, and Irrelevance: A Theory of the Criminal Sanction1,133 cited
  • 1976Crime, Punishment, and Deterrence1,041 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2011The incentives for tax planning861 cited
  • 2001INTEGRATING CELERITY, IMPULSIVITY, AND EXTRALEGAL SANCTION THREATS INTO A MODEL OF GENERAL DETERRENCE: THEORY AND EVIDENCE*626 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
  • 2017On Crimes and Punishments573 cited
  • 2007Handbook of law and economics

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562 cited

Cited by

  • 2019Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities188 cited
  • 202040 years of tax evasion games: a meta-analysis134 cited
  • 2018Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance78 cited
  • 2018Tax Reporting Behavior Under Audit Certainty77 cited
  • 2018The Determinants and Consequences of Tax Audits: Some Evidence from China68 cited
  • 2023Tax authority monitoring and corporate information disclosure quality in China57 cited
  • 2018The impact of large tax settlement favorability on firms’ subsequent tax avoidance38 cited
  • 2013Determinants and Consequences of Corporate Tax Avoidance37 cited
  • 2019How Costly Is Tax Avoidance? Evidence from Structural Estimation33 cited
  • 2022Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis27 cited
  • 2017Distortion by Audit: Evidence from Public Procurement27 cited
  • 2018The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits26 cited
  • 2016The Political Economy of Corporate Tax Avoidance21 cited
  • 2018Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units18 cited
  • 2017Shareholder Wealth Effects of Border Adjustment Taxation15 cited
  • 2024Corrupt tax bureau commissioners and corporate tax avoidance14 cited