Mary Cowx

Arizona State University (ASU) - W.P. Carey School of Business

Tempe, AZ 85287-3706

United States

SCHOLARLY PAPERS

4

DOWNLOADS

1,414

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (4)

1.
Downloads 753 (64,808)
Citation 1

Government Deficits and Corporate Tax Avoidance

Number of pages: 46 Posted: 13 May 2022 Last Revised: 06 Sep 2023
Arizona State University (ASU) - W.P. Carey School of Business, University of Missouri, Columbia and City University of Hong Kong (CityU) - College of Business
Downloads 654 (76,622)
Citation 3

Abstract:

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Government Deficits; Tax Avoidance; Tax Enforcement; Political Economy

Government Deficits and Corporate Tax Avoidance

Number of pages: 46 Posted: 24 Apr 2023 Last Revised: 01 Mar 2024
Arizona State University (ASU) - W.P. Carey School of Business, University of Missouri, Columbia and City University of Hong Kong (CityU) - College of Business
Downloads 99 (507,284)

Abstract:

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Government Deficits, tax avoidance, tax enforcement, Political Economy

2.

The General Anti-Avoidance Rule

Number of pages: 51 Posted: 22 Nov 2019 Last Revised: 26 Apr 2024
Mary Cowx and Jon N. Kerr
Arizona State University (ASU) - W.P. Carey School of Business and Brigham Young University - School of Accountancy
Downloads 564 (93,512)
Citation 2

Abstract:

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general anti-avoidance rule, GAAR, tax avoidance, tax policy, international, tax enforcement

3.

Accounting for Tax Uncertainty Over Time

Number of pages: 64 Posted: 18 Jan 2024
Mary Cowx and Mary Vernon
Arizona State University (ASU) - W.P. Carey School of Business and University of Illinois at Chicago - Department of Accounting
Downloads 73 (605,432)

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corporate taxation, tax uncertainty, uncertain tax benefits, cash effective tax rate

4.

How Do Hedge Fund Activists Use and Affect Tax Reporting? Evidence from the Valuation Allowance for Deferred Tax Assets

Number of pages: 62 Posted: 06 Jun 2024
Arizona State University (ASU) - W.P. Carey School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Fisher College of Business and Texas A&M University - Department of Accounting
Downloads 24 (932,489)

Abstract:

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Accounting for Income Taxes, ASC 740, Deferred Tax Assets, Hedge Fund Activists, Valuation Allowance JEL Codes: G23, G32, H26, M41