Data
Raw data underlying published research are available for download below. Please cite the appropriate sources when using these data.
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IRS Attention – EDGAR Downloads by the IRS
Please cite: Fox, Z.D., Wilson, R. 2023. Double trouble? IRS’s attention to financial accounting restatements. Rev Account Stud 28, 2002–2038.
Data Description Sheet
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Tax Holiday Participation
Please cite: Fox, Z.D., Krull, L.K., Rane, S.G. 2025. Foreign tax holiday participation and U.S. job and investment loss. Contemp Account Res, Forthcoming.
Data Description Sheet