The Effect of Innovation Box Regimes on Income Shifting and Real Activity
With Shannon Chen, Lisa De Simone, and Michelle Hanlon, 2021.

Stanford GSB Working Paper

Map of Innovation Box Countries in Sample

Map of Innovation Box Countries in Sample


Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
With Lisa De Simone and Kevin Markle, 2020.  

Journal of Accounting Research, Vol. 58, Issue 1, 105-153.

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Made in the USA? A Study of Firm Responses to Domestic Production Incentives
2019

Journal of Accounting Research, Vol. 57, Issue 4, 1059-1114. 

Caption Here

Caption Here


Which Companies Use the Domestic Production Activities Deduction?
With Ralph Record, 2016.  

Tax Notes, Vol. 152, Issue 9, 1269-1292.

Estimated Number of Corporate Income Tax Returns and Returns with Section 199 Duduction for 2012

Estimated Number of Corporate Income Tax Returns and Returns with Section 199 Duduction for 2012