{"id":"https://openalex.org/W283308183","doi":"https://doi.org/10.2139/ssrn.2215129","title":"Risk and Return: Does Tax Risk Reduce Firms\u2019 Effective Tax Rates?","display_name":"Risk and Return: Does Tax Risk Reduce Firms\u2019 Effective Tax Rates?","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W283308183","doi":"https://doi.org/10.2139/ssrn.2215129","mag":"283308183"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.2215129","doi":"https://doi.org/10.2139/ssrn.2215129","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2215129","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2215129","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072418794","display_name":"Stevanie S. Neuman","orcid":"https://orcid.org/0000-0002-9010-3470","observed_orcids":["https://orcid.org/0000-0002-9010-3470"]},"institutions":[{"id":"https://openalex.org/I76835614","display_name":"University of Missouri","ror":"https://ror.org/02ymw8z06","country_code":"US","type":"education","lineage":["https://openalex.org/I76835614"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Stevanie S. Neuman","raw_affiliation_strings":["University of Missouri at Columbia - School of Accountancy, College of Business, Columbia, MO 65211, United States","University of Missouri at Columbia - School of Accountancy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Missouri at Columbia - School of Accountancy, College of Business, Columbia, MO 65211, United States","institution_ids":["https://openalex.org/I76835614"]},{"raw_affiliation_string":"University of Missouri at Columbia - School of Accountancy","institution_ids":["https://openalex.org/I76835614"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054676532","display_name":"Thomas C. Omer","orcid":"https://orcid.org/0000-0003-2238-0596","observed_orcids":["https://orcid.org/0000-0003-2238-0596"]},"institutions":[{"id":"https://openalex.org/I114395901","display_name":"University of Nebraska\u2013Lincoln","ror":"https://ror.org/043mer456","country_code":"US","type":"education","lineage":["https://openalex.org/I114395901"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Thomas C. Omer","raw_affiliation_strings":["University of Nebraska at Lincoln - School of Accountancy, 307 College of Business Administration, Lincoln, NE 68588-0488, United States","University of Nebraska at Lincoln - School of Accountancy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Nebraska at Lincoln - School of Accountancy, 307 College of Business Administration, Lincoln, NE 68588-0488, United States","institution_ids":["https://openalex.org/I114395901"]},{"raw_affiliation_string":"University of Nebraska at Lincoln - School of Accountancy","institution_ids":["https://openalex.org/I114395901"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5021455476","display_name":"Andrew P. Schmidt","orcid":"https://orcid.org/0000-0002-9367-8376","observed_orcids":["https://orcid.org/0000-0002-9367-8376"]},"institutions":[{"id":"https://openalex.org/I137902535","display_name":"North Carolina State University","ror":"https://ror.org/04tj63d06","country_code":"US","type":"education","lineage":["https://openalex.org/I137902535"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Andrew P. Schmidt","raw_affiliation_strings":["North Carolina State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"North Carolina State University","institution_ids":["https://openalex.org/I137902535"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5072418794"],"corresponding_institution_ids":["https://openalex.org/I76835614"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0010000000474974513,"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-risk","display_name":"tax risk","score":0.9850000143051147},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.7710000276565552},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.6359999775886536},{"id":"https://openalex.org/keywords/tax-risk-management","display_name":"tax risk management","score":0.6909999847412109},{"id":"https://openalex.org/keywords/economic-risk","display_name":"economic risk","score":0.8080000281333923},{"id":"https://openalex.org/keywords/business-risk","display_name":"business risk","score":0.5090000033378601},{"id":"https://openalex.org/keywords/tax-strategy","display_name":"tax strategy","score":0.39800000190734863}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5425620079040527},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.499448299407959},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.46323153376579285},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.4560629427433014},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.4440474510192871},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4338111877441406},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39298707246780396},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.386730432510376},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2354578971862793},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2317097783088684}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2139/ssrn.2215129","doi":"https://doi.org/10.2139/ssrn.2215129","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2215129","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"mag:1494841666","doi":null,"is_oa":true,"landing_page_url":"https://business.illinois.edu/accountancy/wp-content/uploads/sites/12/2014/10/Tax-2013-Consortium-Neuman.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"doi:10.2139/ssrn.2215129","doi":"https://doi.org/10.2139/ssrn.2215129","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2215129","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":99,"referenced_works":["https://openalex.org/W79817766","https://openalex.org/W135807684","https://openalex.org/W236242748","https://openalex.org/W1522133161","https://openalex.org/W1544882376","https://openalex.org/W1551659476","https://openalex.org/W1555715885","https://openalex.org/W1845520571","https://openalex.org/W1845741415","https://openalex.org/W1890739369","https://openalex.org/W1892349171","https://openalex.org/W1977038514","https://openalex.org/W1977292422","https://openalex.org/W1978374797","https://openalex.org/W1994863214","https://openalex.org/W2006625459","https://openalex.org/W2012847686","https://openalex.org/W2020191807","https://openalex.org/W2026572607","https://openalex.org/W2029394751","https://openalex.org/W2031526968","https://openalex.org/W2037830514","https://openalex.org/W2038155080","https://openalex.org/W2039479473","https://openalex.org/W2041585309","https://openalex.org/W2054139669","https://openalex.org/W2056389604","https://openalex.org/W2060563930","https://openalex.org/W2060844531","https://openalex.org/W2066258297","https://openalex.org/W2071892020","https://openalex.org/W2075966196","https://openalex.org/W2076035820","https://openalex.org/W2088954643","https://openalex.org/W2095686833","https://openalex.org/W2096165872","https://openalex.org/W2098168380","https://openalex.org/W2099495326","https://openalex.org/W2104106937","https://openalex.org/W2107547454","https://openalex.org/W2108619579","https://openalex.org/W2110531297","https://openalex.org/W2115412054","https://openalex.org/W2116608065","https://openalex.org/W2123811670","https://openalex.org/W2125535361","https://openalex.org/W2130954557","https://openalex.org/W2131507660","https://openalex.org/W2138173710","https://openalex.org/W2140730002","https://openalex.org/W2150291478","https://openalex.org/W2152774766","https://openalex.org/W2153491902","https://openalex.org/W2169598610","https://openalex.org/W2180343340","https://openalex.org/W2253319357","https://openalex.org/W2314389038","https://openalex.org/W2321192248","https://openalex.org/W2329820131","https://openalex.org/W2557909926","https://openalex.org/W2599802624","https://openalex.org/W2793537047","https://openalex.org/W3022248576","https://openalex.org/W3121199703","https://openalex.org/W3121359457","https://openalex.org/W3121379631","https://openalex.org/W3121789391","https://openalex.org/W3122065236","https://openalex.org/W3122071409","https://openalex.org/W3122382151","https://openalex.org/W3122497925","https://openalex.org/W3122698708","https://openalex.org/W3122957897","https://openalex.org/W3122988376","https://openalex.org/W3123013834","https://openalex.org/W3123055067","https://openalex.org/W3123084315","https://openalex.org/W3123169855","https://openalex.org/W3123185306","https://openalex.org/W3123214587","https://openalex.org/W3123452386","https://openalex.org/W3123527481","https://openalex.org/W3123716985","https://openalex.org/W3123809566","https://openalex.org/W3123941433","https://openalex.org/W3124108335","https://openalex.org/W3124321936","https://openalex.org/W3124595561","https://openalex.org/W3124803091","https://openalex.org/W3124977184","https://openalex.org/W3125303042","https://openalex.org/W3125392872","https://openalex.org/W3125537453","https://openalex.org/W3125781839","https://openalex.org/W3125838763","https://openalex.org/W3125919808","https://openalex.org/W3126076569","https://openalex.org/W3126088266","https://openalex.org/W3149179992"],"related_works":["https://openalex.org/W3122429828","https://openalex.org/W3125895747","https://openalex.org/W7204995605","https://openalex.org/W3190051831","https://openalex.org/W3088657567","https://openalex.org/W4391588946","https://openalex.org/W7092293442","https://openalex.org/W3133566896","https://openalex.org/W7161023646","https://openalex.org/W2606176214"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
