Ten Truths about Tax Shelters

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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (2009, unknown): “com/abstract=884812 3 likelihood that they could reduce or eliminate tax obligations without suffering significant consequences? This somewhat more cynical set of questions, as posed by Weisbach (2002a), raises even more puzzles about how managers and firms view corporate tax obligations.”
Corporate Tax Avoidance and Firm Value (2009, unknown): “20 The results, combined with those in DD (2005), also shed some new light on what Weisbach (2002) terms the “undersheltering puzzle” (i.”
Tax Aggressiveness and Corporate Transparency (2019, unknown): “With respect to the former, our results may help explain why some firms appear to engage in more conservative tax planning than might otherwise be expected given the potential tax savings.5 It is well documented that differences between book and tax income, stemming from a divergence in the rules de”