Rolling the Dice: When Does Tax Avoidance Result in Tax Uncertainty?

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Is Tax Avoidance Related to Firm Risk (2017, background): “Dyreng et al. (2014) find evidence that greater degrees of tax avoidance are associated with more uncertainty, as reflected in the firm’s UTB balance.”
Customer-Supplier Relationships and Corporate Tax Avoidance (2017, methodology): “Following prior research (e.g., Chen et al., 2010; Dyreng, Hanlon, and Maydew, 2014; Hanlon, Maydew, and Saavedra, 2013), we remove firm-year observations with negative pre-tax income or book value, with non-positive sales, or with total assets of less than $1 million.”
Public Pressure and Corporate Tax Behavior (2016, unknown): “Moreover, if the firm is compliant with tax rules and regulations, the risks associated with tax avoidance could be small (Dyreng et al. 2014).”
Societal trust and corporate tax avoidance (2018, background): “score (Rego and Wilson 2012), and tax reserves for uncertain tax benefits (Dyreng et al. 2017),”
The effect of corporate tax avoidance on the cost of equity (2013, unknown): “However, Dyreng, Hanlon, and Maydew (2014) argue that uncertain tax avoidance strategies are only a subset of the overall tax avoidance firms engage in, and firms only turn to uncertain tax avoidance strategies when safe tax avoidance strategies are exhausted.”