Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
By Petro Lisowsky. 2010
508 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/d745eab85d67bb74b969c0564a258767fa026c72
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In Accounting
- Gordon Richardson
- Roman Lanis
- Terry Shevlin
- Michelle Hanlon
- Liandong Zhang
- Jennifer Blouin
- Nemit Shroff
- Christopher S. Armstrong
In Economics and Econometrics
- Gordon Richardson
- Roman Lanis
- Grantley Taylor
- Michelle Hanlon
- Terry Shevlin
- Jennifer Blouin
- Edward L. Maydew
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Citations in the corpus
- Incentives for Tax Planning and Avoidance: Evidence from the Field (2014, methodology): “We find evidence consistent with reputation concerns being significantly associated with higher long-run cash ETRs and lower probabilities of engaging in tax shelters as measured by the Lisowsky (2010) score.”
- Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis (2011, methodology): “…of book-tax differences (Hanlon and Heitzman, 2009).19 Moreover, using a large sample of tax shelters from the IRS during the period 2000–2004, Lisowsky (2010) and Lisowsky et al. (2009) do not find a reliably positive relation between the DTAX measure and incidence of tax shelters.20 19 See…”
- Religiosity and Tax Avoidance (2013, background): “More recently, companies accused of tax sheltering have been found to be more profitable, to report 7 larger book-tax differences, have higher R&D spending and less leverage, and to operate subsidiaries in foreign tax havens (Graham and Tucker 2006; Lisowsky 2010; Wilson 2009).”
- CEO Narcissism and Corporate Tax Sheltering (2016, background): “Department of the Treasury 1999) or transactions that lack economic substance or business purpose such that the sole reason for entering into the transaction is to evade taxes (Lisowsky 2010).”
- Corporate tax avoidance: data truncation and loss firms (2018, unknown): “15 As in Lisowsky (2010) and McGuire et al. (2012), we define total current tax expense as current federal tax expense plus current foreign tax expense (Compustat TXFED + TXFO).”