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

13

DOWNLOADS
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Top 5,203

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8,702

SSRN CITATIONS
Rank 12,553

SSRN RANKINGS

Top 12,553

in Total Papers Citations

49

CROSSREF CITATIONS

36

Scholarly Papers (13)

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 5,626 (1,384)
Citation 5

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: 09 Jun 2014
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 772 (34,659)
Citation 23

Abstract:

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Cash, Investment, Tax

3.
Downloads 531 ( 56,799)
Citation 14

Taxation and Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 58 Posted: 02 Jul 2014 Last Revised: 26 Jul 2017
Dominika Langenmayr and Rebecca Lester
Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 485 (62,934)
Citation 5

Abstract:

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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 and Rebecca Lester
Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 46 (445,643)
Citation 6

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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 University of Iowa - Henry B. Tippie College of Business
Downloads 441 (70,759)
Citation 3

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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 University of Iowa - Henry B. Tippie College of Business

Abstract:

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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 268 (124,965)
Citation 1

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Tax, Investment, Capital Gains

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: 08 Feb 2019
Rebecca Lester
Stanford Graduate School of Business
Downloads 231 (144,716)
Citation 5

Abstract:

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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

7.

Net Operating Loss Carryforwards and Corporate Savings Policies

Stanford University Graduate School of Business Research Paper No. 18-29
Number of pages: 53 Posted: 12 Jun 2018 Last Revised: 14 Mar 2020
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 215 (155,412)
Citation 4

Abstract:

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Net Operating Losses, Taxes, Debt, Equity, Cash

8.

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 198 (167,859)
Citation 5

Abstract:

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Cash, Tax, Debt

9.

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 91 (307,189)
Citation 1

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10.

The Effect of Innovation Box Regimes on Income Shifting and Real Activity

Number of pages: 51 Posted: 25 Nov 2019
University of Arizona - Department of Accounting, University of Texas at Austin, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 90 (309,306)
Citation 5

Abstract:

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innovation box, income shifting, investment, employment

11.

Tax Loss Measurement

Number of pages: 40 Posted: 07 Apr 2020
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 83 (325,306)

Abstract:

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Net Operating Losses, Taxes, Measurement

12.

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

Number of pages: 40 Posted: 05 Mar 2020
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 78 (337,479)
Citation 1

Abstract:

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

13.

Do Targeted Business Tax Subsidies Achieve Expected Benefits?

Number of pages: 78 Posted: 15 Nov 2019
Lisa De Simone, Rebecca Lester and Aneesh Raghunandan
University of Texas at Austin, Stanford Graduate School of Business and London School of Economics
Downloads 78 (340,043)
Citation 1

Abstract:

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Business taxes, Subsidies, Employment, Local information