Rebecca Lester

Stanford Graduate School of Business

655 Knight Way

Stanford, CA 94305-5015

United States

http://www.gsb.stanford.edu/faculty-research/faculty/rebecca-lester

  • Stanford Graduate School of Business

SCHOLARLY PAPERS

22

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16,697

TOTAL CITATIONS
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Top 6,026

in Total Papers Citations

200

Scholarly Papers (22)

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1.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011
S.P. Kothari and Rebecca Lester
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 6,831 (2,265)
Citation 12

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financial crisis, securitization, fair value, incentives

2.

The Effect of Repatriation Tax Costs on U.S. Multinational Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50 Posted: 26 May 2014 Last Revised: 14 Sep 2022
Michelle Hanlon, Rebecca Lester and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT)
Downloads 977 (49,959)
Citation 51

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Cash, Investment, Tax

3.

Firms' Real and Reporting Responses to Taxation: A Review

Number of pages: 101 Posted: 01 Apr 2024 Last Revised: 03 Feb 2025
Rebecca Lester and Marcel Olbert
Stanford Graduate School of Business and London Business School
Downloads 876 (58,263)
Citation 2

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Tax policy, business taxation, real effects, tax disclosure, literature review

4.

Taxation and Corporate Risk-Taking

Downloads 835 (61,983)
Citation 50

Taxation and Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 58 Posted: 02 Jul 2014 Last Revised: 26 Jul 2017
Dominika Langenmayr, Dominika Langenmayr and Rebecca Lester
Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and Stanford Graduate School of Business
Downloads 707 (76,041)
Citation 3

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Corporate taxation, firm risk-taking, net operating losses

Taxation and Corporate Risk-Taking

CESifo Working Paper Series No. 6566
Number of pages: 59 Posted: 08 Aug 2017
Dominika Langenmayr, Dominika Langenmayr and Rebecca Lester
Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and Stanford Graduate School of Business
Downloads 128 (465,098)
Citation 47

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corporate taxation, risk-taking, net operating losses

5.

Tax Subsidy Information and Local Economic Effects

Conditionally accepted, Journal of Accounting Research
Number of pages: 83 Posted: 15 Nov 2019 Last Revised: 24 Oct 2024
Lisa De Simone, Rebecca Lester and Aneesh Raghunandan
University of Texas at Austin, Stanford Graduate School of Business and Yale School of Management
Downloads 814 (64,095)
Citation 3

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Business taxes, Subsidies, Employment, Local information

6.

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Downloads 797 (65,934)
Citation 7

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62
Number of pages: 62 Posted: 19 Sep 2017 Last Revised: 01 Nov 2019
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University
Downloads 797 (64,940)
Citation 7

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University

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tax evasion; automatic exchange of information; cross-border deposits; investment; offshore locations

7.

The Effect of Innovation Box Regimes on Investment and Employment Activity

Number of pages: 57 Posted: 11 Jun 2021 Last Revised: 08 Feb 2023
Shannon Chen, Lisa De Simone, Rebecca Lester and Michelle Hanlon
University of Arizona - Department of Accounting, University of Texas at Austin, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 735 (74,041)
Citation 6

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innovation box, investment, employment

8.

Opportunity Zones: An Analysis of the Policy's Implications

State Tax Notes, Vol. 90, No. 3, 2018, Stanford University Graduate School of Business Research Paper No. 19-18
Number of pages: 16 Posted: 06 Mar 2019
Rebecca Lester, Cody Evans and Hanna Tian
Stanford Graduate School of Business, Stanford University, Graduate School of Business and Stanford University, Graduate School of Business, Students
Downloads 626 (90,103)
Citation 1

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Tax, Investment, Capital Gains

9.

Net Operating Loss Carryforwards and Corporate Savings Policies

USC Marshall School of Business Research Paper Sponsored by iORB, No. Forthcoming
Number of pages: 45 Posted: 12 Jun 2018 Last Revised: 08 Jun 2021
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 540 (108,568)
Citation 4

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Net Operating Losses, Taxes, Cash, Liquidity, Measurement

10.

Tax Loss Measurement

Number of pages: 42 Posted: 07 Apr 2020 Last Revised: 11 Aug 2021
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 451 (135,008)
Citation 2

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Net Operating Losses, Taxes, Measurement

11.

What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones

Number of pages: 63 Posted: 05 Mar 2020 Last Revised: 18 Jan 2022
Mary Margaret Frank, Jeffrey L. Hoopes and Rebecca Lester
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 445 (137,226)
Citation 18

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Place-based tax incentives, Opportunity Zones, Tax Cuts and Jobs Act

12.

Corporate Tax Policy in Developed Countries and Economic Activity in Africa

SIEPR Working Paper No. 23-27
Number of pages: 90 Posted: 24 Oct 2022 Last Revised: 06 Nov 2023
Jeffrey L. Hoopes, Daniel Klein, Rebecca Lester and Marcel Olbert
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Mannheim - Accounting and Taxation, Stanford Graduate School of Business and London Business School
Downloads 441 (138,727)
Citation 1

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Multinational Firms, Tax Rates, Foreign Investment, Economic Development

13.

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Downloads 384 (162,486)
Citation 32

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Number of pages: 78 Posted: 01 Sep 2016 Last Revised: 14 Sep 2022
Rebecca Lester
Stanford Graduate School of Business
Downloads 384 (161,060)
Citation 32

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Income shifting, Investment, Employment, Tax

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Journal of Accounting Research, Vol. 57, No. 4, 2019
Posted: 06 Oct 2019
Rebecca Lester
Stanford Graduate School of Business

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income shifting; investment; employment; tax

14.

The Consequences of Limiting the Tax Deductibility of R&D

Stanford University Graduate School of Business Research Paper No. 4998845
Number of pages: 60 Posted: 21 Nov 2024
Mary Cowx, Rebecca Lester and Michelle L. Nessa
Arizona State University (ASU) - W.P. Carey School of Business, Stanford Graduate School of Business and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 366 (172,370)

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R&D, Tax, Incentives

15.

The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing

Stanford University Graduate School of Business Research Paper No. 18-32
Number of pages: 55 Posted: 11 Jul 2018 Last Revised: 03 Nov 2018
Lisa De Simone and Rebecca Lester
University of Texas at Austin and Stanford Graduate School of Business
Downloads 360 (174,450)
Citation 8

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Cash, Tax, Debt

16.

The Spiderweb of Partnership Tax Structures

Stanford University Graduate School of Business Research Paper No. 4998604
Number of pages: 63 Posted: 21 Nov 2024
Ryan Hess, Emily Black, Zaynah Javed, Jonathan Hennessy, Rebecca Lester, Jacob Goldin, Daniel E. Ho and Annette Portz
University of Georgia - Terry College of Business, New York University (NYU) - New York University, Stanford University, Stanford University, Stanford Graduate School of Business, University of Chicago Law School, Stanford Law School and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 282 (226,551)

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Private firms, partnerships, tax noncompliance JEL Codes: H24

17.

IPOs and Corporate Taxes

FEDS Working Paper No. 2021-58
Number of pages: 52 Posted: 16 Sep 2021 Last Revised: 01 Dec 2022
Christine Dobridge, Rebecca Lester and Andrew Whitten
Board of Governors of the Federal Reserve System, Stanford Graduate School of Business and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 251 (255,005)

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initial public offering (IPO), tax planning, multinational tax

18.

U.S. Equity Crowdfunding: Real Effects of Financing Small Entrepreneurs

Proceedings of the EUROFIDAI-ESSEC Paris December Finance Meeting 2023, Olin Business School Center for Finance & Accounting Research Paper No. 2023/11, Stanford University Graduate School of Business Research Paper No. 4621185
Number of pages: 72 Posted: 03 Nov 2023 Last Revised: 14 Jun 2024
Douglas Laporte and Rebecca Lester
Washington University in Saint Louis, John M. Olin Business School and Stanford Graduate School of Business
Downloads 218 (293,516)
Citation 1

Abstract:

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Equity crowdfunding, entrepreneurship, fundraising

19.

Which Companies Use the Domestic Production Activities Deduction?

Tax Notes, Vol. 152, No. 9, 2016
Number of pages: 25 Posted: 11 Sep 2016
Rebecca Lester and Ralph Rector
Stanford Graduate School of Business and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 199 (318,431)
Citation 2

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20.

Tax Accounting Research on Corporate Investment: A Discussion of The Impact of IP Box Regimes on the M&A Market by Bradley, Ruf, and Robinson

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 8 Posted: 18 Nov 2021
Rebecca Lester
Stanford Graduate School of Business
Downloads 151 (406,027)

Abstract:

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IP box; Innovation box; Investment; Tax

21.

IPOs and Foreign Tax Structures

Number of pages: 51 Posted: 15 Apr 2024
Christine Dobridge, Rebecca Lester and Andrew Whitten
Board of Governors of the Federal Reserve System, Stanford Graduate School of Business and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 118 (493,082)

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Initial public offering (IPO), tax planning, multinational tax

22.

Financial Flexibility and Corporate Employment

Stanford University Graduate School of Business Research Paper
Posted: 20 Apr 2021 Last Revised: 14 Sep 2022
Rebecca Lester, Ethan Rouen and Braden Williams
Stanford Graduate School of Business, Harvard Business School and University of Texas at Austin - Department of Accounting

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Employment, financial flexibility, COVID-19, pandemic