FIN 48 and Tax Compliance

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Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48 (2010, background): “Decreasing reserves could reduce scrutiny because the tax authority likely will believe a taxpayer with smaller reserves has a stronger position (Mills et al. 2009).”
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012, background): “While SFAS 5 did not include an explicit disclosure requirement and the practice of recognizing liabilities for uncertain tax positions varied across firms (Mills et al. 2010), the broad practice of recording reserves to offset uncertain tax positions takes place both before and after FIN 48.”
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information (2010, unknown): “For example, Plesko (2000) asserts that tax shelters are likely one reason why, in aggregate, pretax book income has grown at a faster rate than current or deferred tax expense from 1994 to 1998.”
The Importance of the Internal Information Environment for Tax Avoidance (2015, methodology): “Referring to the model by Mills et al. (2010), both Frischmann et al. (2008) and Rego and Wilson (2012) define aggressive tax reporting as pursuing significant tax strategies with relatively weak supporting facts.”