empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss … rules shift some risk to the government; and second, the tax rate has a positive effect on risk-taking for firms that expect …

We examine the “black box” of corporate tax risk management by providing unique insights into practitioners’ tax risk … perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms …. Opening this black box is important as tax risk has become an increasingly relevant aspect in corporate tax practice—little is …