Institutional Shareholders’ Investment Horizons and Tax Avoidance

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Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, methodology): “These values of our different proxy measures of tax aggressiveness are reasonably consistent with prior research (e.g., Hoi et al., 2013; Khurana & Moser, 2013; Rego & Wilson, 2012).”
Governance and Taxes: Evidence from Regression Discontinuity (2016, unknown): “BTDi,t is constructed as in Rego and Wilson (2012); Shelteri,t is constructed using the linear model estimated in Wilson (2009); TSi,t is constructed as in Desai and Dharmapala (2008); and AdjCASHETRi,t and AdjGAAPETRi,t are effective tax rates adjusted by industry, as in Balakrishnan et al.”
Institutional Ownership and Corporate Tax Avoidance: New Evidence (2017, background): “Lee and Lemieux (2010, 316) note that ‘‘(T)he consequences of using an incorrect functional form are more serious in the case of RD designs however, since mis-specification of the functional form typically generates a bias in the treatment effect, s. This explains why, starting with Hahn, Todd, and ”