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

11

DOWNLOADS
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Top 5,466

in Total Papers Downloads

7,949

SSRN CITATIONS
Rank 13,847

SSRN RANKINGS

Top 13,847

in Total Papers Citations

28

CROSSREF CITATIONS

38

Scholarly Papers (11)

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 5,357 (1,380)
Citation 6

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 755 (33,344)
Citation 13

Abstract:

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Cash, Investment, Tax

3.
Downloads 515 ( 55,254)
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 472 (60,992)
Citation 6

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 43 (434,442)
Citation 4

Abstract:

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corporate taxation, risk-taking, net operating losses

4.

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
Stanford Graduate School of Business, Stanford Graduate School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 407 (73,835)
Citation 2

Abstract:

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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 209 (150,149)
Citation 6

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

Abstract:

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income shifting; investment; employment; tax

6.

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 192 (162,784)

Abstract:

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Tax, Investment, Capital Gains

7.

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
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads 178 (174,294)
Citation 3

Abstract:

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Cash, Tax, Debt

8.

Net Operating Loss Carryforwards and Corporate Savings Policies

Stanford University Graduate School of Business Research Paper No. 18-29
Number of pages: 56 Posted: 12 Jun 2018 Last Revised: 15 Feb 2019
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 174 (177,849)
Citation 5

Abstract:

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Net Operating Losses, Taxes, Debt, Equity, Cash

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 88 (296,916)
Citation 1

Abstract:

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10.

Do Targeted Business Tax Subsidies Achieve Expected Benefits?

Number of pages: 78 Posted: 15 Nov 2019
Lisa De Simone, Rebecca Lester and Aneesh Raghunandan
Stanford Graduate School of Business, Stanford Graduate School of Business and London School of Economics
Downloads 39 (441,967)
Citation 1

Abstract:

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Business taxes, Subsidies, Employment, Local information

11.

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, Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 35 (458,905)

Abstract:

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innovation box, income shifting, investment, employment