The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Do IRS Audits Deter Corporate Tax Avoidance?
Open accessAbstract
We extend research on the determinants of corporate tax avoidance to include the role of Internal Revenue Service (IRS) monitoring. Our evidence from large samples implies that U.S. public firms undertake less aggressive tax positions when tax enforcement is stricter. Reflecting its first-order economic impact on firms, our coefficient estimates imply that raising the probability of an IRS audit from 19 percent (the 25th percentile in our data) to 37 percent (the 75th percentile) increases their cash effective tax rates, on average, by nearly two percentage points, which amounts to a 7 percent increase in cash effective tax rates. These results are robust to controlling for firm size and time, which determine our primary proxy for IRS enforcement, in different ways; specifying several alternative dependent and test variables; and confronting potential endogeneity with instrumental variables and panel data estimations, among other techniques. JEL Classifications: M40; G34; G32; H25.
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Cites
Corporate Governance and Equity Prices
Gompers, P., Ishii, J., & Metrick, A. (2003) · The Quarterly Journal of Economics · doi:10.1162/00335530360535162 · Cited by 6,120
Income tax evasion: a theoretical analysis
Allingham, M. G., & Sandmo, A. (1972) · Journal of Public Economics · doi:10.1016/0047-2727(72)90010-2 · Cited by 4,970
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
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Cited by
Public Pressure and Corporate Tax Behavior
DYRENG, S. D., HOOPES, J. L., & WILDE, J. H. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12101 · Cited by 533
Self-citationAre U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
KLASSEN, K. J., & LAPLANTE, S. K. (2012) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2012.00463.x · Cited by 328
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
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Metadata
- Authors
- Hoopes, J. L., Mescall, D., & Pittman, J. A.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2012-04-01
- Volume
- 87
- Issue
- 5
- Pages
- 1603-1639
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W3123872135
- Cited by
- 575
- References
- 3
- FWCI
- 73.68
- Type
- journal article
- Language
- en
- Open access
- green
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