We study how public and private disclosure requirements interact to influence both tax regulator
enforcement and firm disclosure. To capture IRS enforcement activities, we introduce a …

We study the foreign externalities of the recent US tax reform, commonly known as the Tax
Cuts and Jobs Act (TCJA). Specifically, we examine foreign firms’ stock returns around key tax …

This paper examines if, when, and to what extent multinational tax incentives incrementally
explain where firms move offshored US jobs. Using jobs data from a Department of Labor …

This study uses state tax amnesties to examine how firms respond to forgiveness—particularly
repeated forgiveness—by a taxing authority. We posit that tax forgiveness programs alter …

… Appendix B defines all our variables. We describe the variables after winsorizing all firm-…
Table 7, Panel B reports the results when we partition on EU membership. In Column 1, the …

Many online retail firms (e-tailers) do not collect sales tax from the majority of their customers.
This practice provides these firms with a potential competitive advantage over traditional …

The molecular basis of antigen recognition by antibodies has been approached by the X-ray
diffraction study of crystalline complexes between protein antigens and Fab or Fv fragments…

… The overall purpose of this study was to evaluate the predictive validity of the Braden
Scale in a variety of settings (tertiary care hospitals, Veterans Administration Medical Centers […

State tax revenue forecasting is critical to states’ fiscal planning because many states have
constitutions or laws that require a balanced budget and restrict borrowing to fund deficits. …

Studies related to the treatment of pressure sores have appeared in the literature. Questions
remain regarding both the etiology and treatment. This article presents a conceptual …