{"id":"https://openalex.org/W2801976523","doi":"https://doi.org/10.2308/atax-52135","title":"The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences","display_name":"The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences","publication_year":2018,"publication_date":"2018-04-01","ids":{"openalex":"https://openalex.org/W2801976523","doi":"https://doi.org/10.2308/atax-52135","mag":"2801976523"},"language":"en","primary_location":{"id":"doi:10.2308/atax-52135","doi":"https://doi.org/10.2308/atax-52135","is_oa":false,"landing_page_url":"https://doi.org/10.2308/atax-52135","pdf_url":null,"source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of the American Taxation Association","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108598441","display_name":"Chelsea Rae Austin","orcid":"https://orcid.org/0000-0002-5955-9541","observed_orcids":["https://orcid.org/0000-0002-5955-9541"]},"institutions":[{"id":"https://openalex.org/I155781252","display_name":"University of South Carolina","ror":"https://ror.org/02b6qw903","country_code":"US","type":"education","lineage":["https://openalex.org/I155781252"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Chelsea Rae Austin","raw_affiliation_strings":["University of South Carolina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of South Carolina","institution_ids":["https://openalex.org/I155781252"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5108598441"],"corresponding_institution_ids":["https://openalex.org/I155781252"],"apc_list":null,"apc_paid":null,"fwci":3.7927,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.93026118,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"41","issue":"1","first_page":"1","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.906000018119812},{"id":"https://openalex.org/keywords/stock-option-exercise","display_name":"stock option exercise","score":0.6809999942779541},{"id":"https://openalex.org/keywords/cash-effective-tax-rate","display_name":"cash effective tax rate","score":0.8849999904632568},{"id":"https://openalex.org/keywords/measurement-error","display_name":"measurement error","score":0.671999990940094},{"id":"https://openalex.org/keywords/type-i-and-type-ii-errors","display_name":"type I and type II errors","score":0.9539999961853027},{"id":"https://openalex.org/keywords/employee-stock-options","display_name":"employee stock options","score":0.4230000078678131}],"concepts":[{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7935141324996948},{"id":"https://openalex.org/C2780343955","wikidata":"https://www.wikidata.org/wiki/Q333173","display_name":"Surprise","level":2,"score":0.6705989837646484},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.49521365761756897},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.47662222385406494},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.47337907552719116},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.46666520833969116},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4408058822154999},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43724989891052246},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4135296642780304},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3960937261581421},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.14663344621658325},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.07391634583473206}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/atax-52135","doi":"https://doi.org/10.2308/atax-52135","is_oa":false,"landing_page_url":"https://doi.org/10.2308/atax-52135","pdf_url":null,"source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of the American Taxation Association","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":49,"referenced_works":["https://openalex.org/W1592121605","https://openalex.org/W1603811794","https://openalex.org/W1987296535","https://openalex.org/W2029394751","https://openalex.org/W2054139669","https://openalex.org/W2056389604","https://openalex.org/W2071206222","https://openalex.org/W2087505066","https://openalex.org/W2087617121","https://openalex.org/W2110531297","https://openalex.org/W2114135520","https://openalex.org/W2114813287","https://openalex.org/W2117900343","https://openalex.org/W2138173710","https://openalex.org/W2149580312","https://openalex.org/W2152653626","https://openalex.org/W2202544003","https://openalex.org/W2319079407","https://openalex.org/W2323356144","https://openalex.org/W2332028375","https://openalex.org/W2547571061","https://openalex.org/W2565468329","https://openalex.org/W2898309145","https://openalex.org/W2919224840","https://openalex.org/W3121649917","https://openalex.org/W3121758154","https://openalex.org/W3122429828","https://openalex.org/W3123231476","https://openalex.org/W3123258275","https://openalex.org/W3123452386","https://openalex.org/W3123491384","https://openalex.org/W3123831793","https://openalex.org/W3123872135","https://openalex.org/W3124063746","https://openalex.org/W3124206883","https://openalex.org/W3124221760","https://openalex.org/W3124258145","https://openalex.org/W3124422099","https://openalex.org/W3124540394","https://openalex.org/W3124758923","https://openalex.org/W3125111241","https://openalex.org/W3125161875","https://openalex.org/W3125290062","https://openalex.org/W3125311440","https://openalex.org/W3125497802","https://openalex.org/W4285020269","https://openalex.org/W6635454399","https://openalex.org/W6737410992","https://openalex.org/W7037411764"],"related_works":["https://openalex.org/W2240864189","https://openalex.org/W2140133641","https://openalex.org/W3122755651","https://openalex.org/W3026585294","https://openalex.org/W4385712009","https://openalex.org/W2173915724","https://openalex.org/W4283394022","https://openalex.org/W3005553698","https://openalex.org/W2917158630","https://openalex.org/W1899411773"],"abstract_inverted_index":{"ABSTRACT":[0],"While":[1],"not":[2],"explicitly":[3],"stated,":[4],"many":[5],"tax":[6,12,26,46,50,60,63,75,83,91,116],"avoidance":[7,13,27,51],"studies":[8,113],"seek":[9],"to":[10,104,119],"investigate":[11],"that":[14],"is":[15,99],"the":[16,35,72,79,85],"result":[17],"of":[18,24,58,68,81,114],"firms'":[19,25,36,89],"deliberate":[20,90,115],"actions.":[21],"However,":[22],"measures":[23],"can":[28,102],"also":[29,127],"be":[30],"affected":[31],"by":[32,45,52],"factors":[33],"outside":[34],"control\u2014tax":[37],"surprises.":[38],"This":[39],"study":[40],"examines":[41],"potential":[42],"complications":[43],"caused":[44],"surprises":[47],"when":[48],"measuring":[49],"focusing":[53],"on":[54],"one":[55],"specific":[56],"type":[57],"surprise":[59],"savings\u2014the":[61],"unanticipated":[62],"benefit":[64],"from":[65],"employees'":[66],"exercise":[67],"stock":[69],"options.":[70],"Because":[71],"cash":[73,86],"effective":[74],"rate":[76],"(ETR)":[77],"includes":[78],"benefits":[80],"this":[82,97],"surprise,":[84],"ETR":[87],"mismeasures":[88],"avoidance.":[92,117],"The":[93],"analyses":[94],"conducted":[95],"show":[96],"mismeasurement":[98],"material":[100],"and":[101,108],"lead":[103],"both":[105],"Type":[106,109],"I":[107],"II":[110],"errors":[111],"in":[112,122],"Suggestions":[118],"aid":[120],"researchers":[121],"mitigating":[123],"these":[124],"concerns":[125],"are":[126],"provided.":[128]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-05-17T00:00:00"}
