Financial Constraints and Cash Tax Savings

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The Effect of Financial Constraints on Income Shifting by U.S. Multinationals (2016, background): “…unless shocks to financial constraints are expected to be relatively permanent, firms are unlikely to set up the costly structures necessary to shift income out of the U.S., even though they might increase their use of other, more nimble, tax strategies as suggested in Edwards et al. (2015).”
The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, background): “Recent evidence by Edwards et al. (2016) suggests that firms that are financially constrained avoid more tax.”
The Role of Managerial Ability in Corporate Tax Avoidance (2017, unknown): “The distributions of CASHETR and control variables are comparable with descriptive statistics reported in prior studies (e.g., Dyreng et al. 2010, Edwards et al. 2016).”