Research resources
Data
Raw data underlying published research are available below. Please cite the associated paper when using each dataset.
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.
Tax Holiday Participation
Please cite: Fox, Z.D., Krull, L.K., Rane, S.G. 2026. Foreign tax holiday participation and U.S. job and investment loss. Contemp Account Res 43(1), 817-848.