Corporate Taxation and Avoidance

Field	Business, Management and Accounting
Subfield	Accounting
Domain	Social Sciences
OpenAlex	T11508

Smeal faculty

• Trent Krupa - score 8.0
• Samuel Burton Bonsall - score 2.0
• Dan Givoly - score 1.0
• Steven J. Huddart - score 1.0
• Henock Louis - score 1.0
• Karl A. Muller - score 1.0

Papers

• Stock liquidity and corporate tax avoidance (2019) - cites 107
• The Valuation of the Deferred Tax Liability: Evidence from the Stock Market. (1992) - cites 83
• Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements (2016) - cites 39
• Tax Planning and the Exercise of Employee Stock Options* (1998) - cites 25
• Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation (2023) - cites 13
• Does Corporate Culture Impact Tax Behavior: Machine Learning Approach (2021) - cites 6
• Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses (2024) - cites 5
• The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies (2026) - cites 5
• Raising the Stakes: How Individual Taxes Affect Risk-Taking by Pass-Through Businesses (2021) - cites 3
• Internal Risk Assessment Quality and Corporate Tax Aggressiveness (2020) - cites 0
• Risk, Reward, and Ratings: How Firms Use Tax Avoidance to Sustain Inflated Credit Ratings (2023) - cites 0
• Tax Audits and Accounting Labor Investment (2025) - cites 0
• Transfer pricing and BEPS - changing the rules : focus (2013) - cites 0
• The Benefits of Uncertainty: Uncertain Tax Strategies and Implicit Taxes (2023) - cites 0