Publication

Market-based oil spill (overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom
We investigate the market reaction to a windfall tax regulation announcement for oil and gas firms in the UK. We find that firms …
With Kristian D Allee, Raffael Speitmann, and Yuchen Wu (2024)
DOI
IRS Scrutiny and Corporate Innovation
The IRS administers tax laws enacted by Congress. As part of the IRS’s duties, they often consider taxpayers’ financial …
With Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, and Jose Elias Feres De Almeida (2024)
DOI
Measuring Corporate Tax Rate and Tax Base Avoidance of U.S.Domestic and U.S. Multinational Firms
We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate …
With Terry J. Shevlin and Niklas Lampenius (2021)
DOI