1. Introduction -- 2. Federal income tax law -- 3. Real estate investments -- 4. Investments in stocks, securities and commodities and deposits in banks and similar institutions -- 5. Engaging in a U.S. trade or business -- 6. Income tax treaties, tax havens, and the foreign tax credit -- 7....

"Bilateral tax treaties (BTT) are intended to promote foreign direct investment and foreign affiliate activity through double taxation relief. However, BTTs also typically contain provisions that facilitate sharing of tax information between countries intended to curtail tax avoidance by...

"News--or foresight--about future economic fundamentals can create rational expectations equilibria with non-fundamental representations that pose substantial challenges to econometric efforts to recover the structural shocks to which economic agents react. Using tax policies as a leading...

We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to test...