Cross-disciplinary tax research for practice, policy, and academia.
Qiaoyi Chen, Zhao Chen, Zhikuo Liu, Juan Carlos Suárez Serrato, Daniel Yi Xu
Energy regulations that target firms within larger conglomerates cause regulated firms to cut output and shifted production to unregulated affiliates within their conglomerate.
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Lisa De Simone, Rebecca Lester, Aneesh Raghunandan
State and local business subsidies raise local employment when subject to internal government disclosure, while public disclosures have little effect.
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Ryan Hess, Emily Black, Zaynah Javed, Jonathan Hennessy, Rebecca Lester, Jacob Goldin, Daniel E. Ho, Annette Portz
Tracing income through millions of partnership entities in U.S. tax data, we show that audits of complex partnerships yield a high return-on-investment relative to corporate audits.
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