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

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 5,684

in Total Papers Downloads

13,717

SSRN CITATIONS
Rank 6,396

SSRN RANKINGS

Top 6,396

in Total Papers Citations

239

CROSSREF CITATIONS

31

Scholarly Papers (20)

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 6,667 (2,073)
Citation 11

Abstract:

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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 934 (46,663)
Citation 51

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Cash, Investment, Tax

3.
Downloads 726 (65,737)
Citation 46

Taxation and Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 58 Posted: 02 Jul 2014 Last Revised: 26 Jul 2017
CESifo (Center for Economic Studies and Ifo Institute)Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 632 (77,358)
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
CESifo (Center for Economic Studies and Ifo Institute)Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 94 (507,686)
Citation 41

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corporate taxation, risk-taking, net operating losses

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 686 (69,613)
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

5.

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 601 (83,413)
Citation 1

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Tax, Investment, Capital Gains

6.

Tax Subsidy Information and Local Economic Effects

Number of pages: 82 Posted: 15 Nov 2019 Last Revised: 14 Sep 2022
Lisa De Simone, Rebecca Lester and Aneesh Raghunandan
University of Texas at Austin, Stanford Graduate School of Business and London School of Economics
Downloads 588 (85,974)
Citation 3

Abstract:

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Business taxes, Subsidies, Employment, Local information

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
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 562 (90,859)
Citation 4

Abstract:

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innovation box, investment, employment

8.

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 497 (105,833)
Citation 4

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Net Operating Losses, Taxes, Cash, Liquidity, Measurement

9.

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
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 405 (134,559)
Citation 18

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

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 391 (140,047)
Citation 2

Abstract:

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Net Operating Losses, Taxes, Measurement

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 357 (153,822)
Citation 25

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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

12.

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 330 (168,776)
Citation 8

Abstract:

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Cash, Tax, Debt

13.

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
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 303 (184,679)
Citation 1

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Multinational Firms, Tax Rates, Foreign Investment, Economic Development

14.

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 212 (262,930)

Abstract:

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

15.

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 155 (346,669)
Citation 2

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16.

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 128 (403,558)

Abstract:

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IP box; Innovation box; Investment; Tax

17.

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. Forthcoming, Stanford University Graduate School of Business Research Paper No. 4621185
Number of pages: 67 Posted: 03 Nov 2023 Last Revised: 25 Mar 2024
Douglas Laporte and Rebecca Lester
Washington University in Saint Louis, John M. Olin Business School and Stanford Graduate School of Business
Downloads 112 (445,925)

Abstract:

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Equity crowdfunding, entrepreneurship, fundraising

18.

Firms' Real and Reporting Responses to Taxation: A Review

Number of pages: 97 Posted: 01 Apr 2024 Last Revised: 03 Apr 2024
Rebecca Lester and Marcel Olbert
Stanford Graduate School of Business and London Business School
Downloads 55 (682,066)

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

19.

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 8 (1,059,372)

Abstract:

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

20.

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