{"id":"https://openalex.org/W589475166","doi":"https://doi.org/10.2139/ssrn.2608166","title":"At a Loss: The Real and Reporting Elasticity of Corporate Taxable Income","display_name":"At a Loss: The Real and Reporting Elasticity of Corporate Taxable Income","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W589475166","doi":"https://doi.org/10.2139/ssrn.2608166","mag":"589475166"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.2608166","doi":"https://doi.org/10.2139/ssrn.2608166","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2608166","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":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2608166","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080518711","display_name":"Elena Patel","orcid":"https://orcid.org/0000-0002-6086-2089","observed_orcids":["https://orcid.org/0000-0002-6086-2089"]},"institutions":[{"id":"https://openalex.org/I115283149","display_name":"Brookings Institution","ror":"https://ror.org/04aj4sh46","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I115283149"]},{"id":"https://openalex.org/I223532165","display_name":"University of Utah","ror":"https://ror.org/03r0ha626","country_code":"US","type":"education","lineage":["https://openalex.org/I223532165"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Elena Patel","raw_affiliation_strings":["Brookings Institution - Economic Studies Program, 1775 Massachusetts Avenue, NW, Washington, DC 20036, United States","University of Utah - Department of Finance"],"raw_orcid":"https://orcid.org/0000-0002-6086-2089","affiliations":[{"raw_affiliation_string":"Brookings Institution - Economic Studies Program, 1775 Massachusetts Avenue, NW, Washington, DC 20036, United States","institution_ids":["https://openalex.org/I115283149"]},{"raw_affiliation_string":"University of Utah - Department of Finance","institution_ids":["https://openalex.org/I223532165"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015372408","display_name":"Nathan Seegert","orcid":"https://orcid.org/0000-0002-0862-1181","observed_orcids":["https://orcid.org/0000-0002-0862-1181"]},"institutions":[{"id":"https://openalex.org/I223532165","display_name":"University of Utah","ror":"https://ror.org/03r0ha626","country_code":"US","type":"education","lineage":["https://openalex.org/I223532165"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Nathan Seegert","raw_affiliation_strings":["University of Utah - Department of Finance, David Eccles School of Business, Salt Lake City, UT 84112, United States","University of Utah - Department of Finance"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Utah - Department of Finance, David Eccles School of Business, Salt Lake City, UT 84112, United States","institution_ids":["https://openalex.org/I223532165"]},{"raw_affiliation_string":"University of Utah - Department of Finance","institution_ids":["https://openalex.org/I223532165"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5065855338","display_name":"Matthew Smith","orcid":"https://orcid.org/0000-0003-4322-0700","observed_orcids":["https://orcid.org/0000-0003-4322-0700"]},"institutions":[{"id":"https://openalex.org/I1300891529","display_name":"United States Department of the Treasury","ror":"https://ror.org/028t43p77","country_code":"US","type":"government","lineage":["https://openalex.org/I1300891529"]},{"id":"https://openalex.org/I2800421839","display_name":"Government of the United States of America","ror":"https://ror.org/02rcrvv70","country_code":"US","type":"government","lineage":["https://openalex.org/I2800421839"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Matthew Smith","raw_affiliation_strings":["Government of the United States of America - US Department of Treasury, Washington, DC 20551, United States","Government of the United States of America - US Department of Treasury"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Government of the United States of America - US Department of Treasury, Washington, DC 20551, United States","institution_ids":["https://openalex.org/I1300891529","https://openalex.org/I2800421839"]},{"raw_affiliation_string":"Government of the United States of America - US Department of Treasury","institution_ids":["https://openalex.org/I1300891529","https://openalex.org/I2800421839"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5015372408"],"corresponding_institution_ids":["https://openalex.org/I223532165"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":12,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.00039999998989515007,"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"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00039999998989515007,"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/corporate-income-tax","display_name":"corporate income tax","score":0.4880000054836273},{"id":"https://openalex.org/keywords/tax-distortions","display_name":"tax distortions","score":0.6809999942779541},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.4970000088214874},{"id":"https://openalex.org/keywords/tax-shields","display_name":"tax shields","score":0.6729999780654907},{"id":"https://openalex.org/keywords/real-income-effects","display_name":"real income effects","score":0.40799999237060547},{"id":"https://openalex.org/keywords/investment-frictions","display_name":"investment frictions","score":0.6119999885559082},{"id":"https://openalex.org/keywords/agency-costs","display_name":"agency costs","score":0.9649999737739563},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.9459999799728394},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.8579999804496765},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.9380000233650208},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6710000038146973},{"id":"https://openalex.org/keywords/corporate-tax-rate-reduction","display_name":"corporate tax rate reduction","score":0.5440000295639038},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9589999914169312}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.9433292746543884},{"id":"https://openalex.org/C121854251","wikidata":"https://www.wikidata.org/wiki/Q62932","display_name":"Elasticity (physics)","level":2,"score":0.5097967982292175},{"id":"https://openalex.org/C107515699","wikidata":"https://www.wikidata.org/wiki/Q734113","display_name":"Income elasticity of demand","level":2,"score":0.4790700376033783},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.45232826471328735},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4481465220451355},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3958679139614105},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3912171721458435},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3686123192310333},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.34852927923202515},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.32116883993148804},{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.0},{"id":"https://openalex.org/C159985019","wikidata":"https://www.wikidata.org/wiki/Q181790","display_name":"Composite material","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.2608166","doi":"https://doi.org/10.2139/ssrn.2608166","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2608166","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":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2608166","doi":"https://doi.org/10.2139/ssrn.2608166","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2608166","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":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":90,"referenced_works":["https://openalex.org/W33929625","https://openalex.org/W66262397","https://openalex.org/W344971279","https://openalex.org/W1488460923","https://openalex.org/W1501259766","https://openalex.org/W1506056549","https://openalex.org/W1529129231","https://openalex.org/W1551622374","https://openalex.org/W1561958444","https://openalex.org/W1893702674","https://openalex.org/W1964624058","https://openalex.org/W1970144470","https://openalex.org/W1973309514","https://openalex.org/W1982183633","https://openalex.org/W1990218364","https://openalex.org/W2009236937","https://openalex.org/W2012764608","https://openalex.org/W2020191807","https://openalex.org/W2032765537","https://openalex.org/W2041585309","https://openalex.org/W2071206222","https://openalex.org/W2071589412","https://openalex.org/W2072806856","https://openalex.org/W2075966196","https://openalex.org/W2097545809","https://openalex.org/W2101276955","https://openalex.org/W2101597149","https://openalex.org/W2102963250","https://openalex.org/W2103097524","https://openalex.org/W2106871543","https://openalex.org/W2110273241","https://openalex.org/W2110324438","https://openalex.org/W2117057914","https://openalex.org/W2124054929","https://openalex.org/W2125959996","https://openalex.org/W2129123189","https://openalex.org/W2135434134","https://openalex.org/W2142507706","https://openalex.org/W2145542433","https://openalex.org/W2151126219","https://openalex.org/W2153510573","https://openalex.org/W2155750751","https://openalex.org/W2182362927","https://openalex.org/W2302077705","https://openalex.org/W2307115236","https://openalex.org/W2324882500","https://openalex.org/W2516962091","https://openalex.org/W2528533092","https://openalex.org/W2890190321","https://openalex.org/W2919584411","https://openalex.org/W3020850935","https://openalex.org/W3021666582","https://openalex.org/W3121496263","https://openalex.org/W3121541431","https://openalex.org/W3121605141","https://openalex.org/W3121784782","https://openalex.org/W3121801902","https://openalex.org/W3121950409","https://openalex.org/W3121964260","https://openalex.org/W3122036765","https://openalex.org/W3122067351","https://openalex.org/W3122497925","https://openalex.org/W3122647754","https://openalex.org/W3123084315","https://openalex.org/W3123235222","https://openalex.org/W3123452386","https://openalex.org/W3123491384","https://openalex.org/W3123623184","https://openalex.org/W3123831793","https://openalex.org/W3124000325","https://openalex.org/W3124046399","https://openalex.org/W3124061882","https://openalex.org/W3124063746","https://openalex.org/W3124114405","https://openalex.org/W3124321936","https://openalex.org/W3124732198","https://openalex.org/W3124772297","https://openalex.org/W3124812427","https://openalex.org/W3124871150","https://openalex.org/W3124890208","https://openalex.org/W3125472189","https://openalex.org/W3125654204","https://openalex.org/W3125831853","https://openalex.org/W3126033883","https://openalex.org/W3126052732","https://openalex.org/W3126076569","https://openalex.org/W3144467662","https://openalex.org/W4242541877","https://openalex.org/W4252508094","https://openalex.org/W4254843430"],"related_works":["https://openalex.org/W2921852795","https://openalex.org/W3199865948","https://openalex.org/W2155750751","https://openalex.org/W3137967964","https://openalex.org/W7134850751","https://openalex.org/W1720225207","https://openalex.org/W2903853056","https://openalex.org/W3125701870","https://openalex.org/W1498916535","https://openalex.org/W2281616320"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2016-06-24T00:00:00"}