The DOI matches its Crossref record.
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
Abstract
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discussed. This view of corporate tax avoidance implies that shareholders and policymakers should question the rationale for distinct financial reports and that greater book-tax alignment may have mutually beneficial effects for investors and tax authorities.
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Citations
Cited by
Corporate Tax Avoidance and Firm Value
Desai, M. A., & Dharmapala, D. (2009) · Review of Economics and Statistics · doi:10.1162/rest.91.3.537 · Cited by 1,118
Self-citationIncentives for Tax Planning and Avoidance: Evidence from the Field
Graham, J. R., Hanlon, M., Shevlin, T. J., & Shroff, N. (2012) · SSRN Electronic Journal · doi:10.2139/ssrn.2148407 · Cited by 867
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
Hanlon, M., Hoopes, J. L., & Shroff, N. (2014) · The Journal of the American Taxation Association · doi:10.2308/atax-50820 · Cited by 246
Metadata
- Authors
- Desai, M. A., & Dharmapala, D.
- Venue
- National Tax Journal
- Publisher
- University of Chicago Press
- Published
- 2009-03-01
- Volume
- 62
- Issue
- 1
- Pages
- 169-186
- ISSN
- 0028-0283 (ISSN-L)
- 1944-7477
- OpenAlex
- W3122318216
- Cited by
- 255
- References
- 0
- FWCI
- 33.50
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment. https://app.cochat.ai/papers/10.17310/ntj.2009.1.08
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- Desai, M. A., & Dharmapala, D. (2009). Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment. National Tax Journal. https://doi.org/10.17310/ntj.2009.1.08
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
