Replication of Dyreng et al. (2017 JFE): Changes in Corporate Effective Tax Rates

2025/11/20 by Jesse Graham, Jialin (Jacqueline) Tang, Graham, Jesse
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Business #Corporate Taxation and Avoidance #Innovation Policy and R&D #Taxation and Compliance Studies

paper · doi:10.17605/osf.io/k3s6j

openalex publication_date 2025/11/20 · openalex created_date 2025/11/23 · openalex updated_date 2026/07/11

Abstract

This project aims to replicate the main tables and figures in Dyreng, Hanlon, Maydew, and Thornock (2017, JFE) on corporate effective tax rates over 1988–2012, using Compustat data and their published sample and variable definitions.

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