The papers I need you to survey are:
The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections.
San jay Gupta.
Michigan State University.
Daniel P. Lynch.
University of Wisconsin–Madison.
Does Schedule UP Have Uniform Long-Run Effects on Corporate Tax Planning?
Middle Tennessee State University.
Dives S. Sharma.
Keenness State University.
The Deterrent Effect of Employee Whistle blowing on Firms’ Financial Misreporting and Tax Aggressiveness.
Jason H. Wilde.
The University of Iowa.
Perspectives on Corporate Tax Planning: Observations from the Past Decade.
JG Wilde, JR Wilson – Journal of the American Taxation Association, 2018 – journals.org