Stanford GSB Faculty Publications

The Faculty Publications collection allows you to explore a growing corpus of GSB research in one place, with the ability to perform searches by title, author, abstract, supplied keywords, and (when available) full text. The collection indexes journal articles, case studies, working papers, books and book chapters, and white papers published by GSB faculty members from 2000 to the present. Output from the Corporate Governance Research Initiative, the Corporations and Society Initiative, and the Value Chain Innovation Initiative is also included.

This collection will grow over time as new publications are continually added, additional Research Hub Labs and Initiatives are incorporated, and librarians add entries for pre-2000 articles and other content.

Photo: Monuments to the Unknown Variables by Peter Wegner. Located in the McCoy Family Courtyard of Knight Management Center at the GSB, the ‘x’ structure offers a place to ponder indefinite change—and plan new discoveries.

Showing 1 - 25 of 28 Records

Miniature of Firms’ Real and Reporting Responses to Taxation: A Review
Firms’ Real and Reporting Responses to Taxation: A Review
  • GSB Authors: Rebecca Lester
  • Date: 2025-10-17
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics


Miniature of Tax Subsidy Disclosure and Local Economic Effects
Tax Subsidy Disclosure and Local Economic Effects
  • GSB Authors: Rebecca Lester
  • Date: 2024-12-11
  • Publication Type: Articles
  • Publication: Journal of Accounting Research


Miniature of The Spiderweb of Partnership Tax Structures
The Spiderweb of Partnership Tax Structures
  • GSB Authors: Rebecca Lester
  • Date: 2024-09-01
  • Publication Type: Working Papers


Miniature of The Consequences of Limiting the Tax Deductibility of R&d
The Consequences of Limiting the Tax Deductibility of R&d
  • GSB Authors: Rebecca Lester
  • Date: 2024-07-23
  • Publication Type: Working Papers


Miniature of Corporate Tax Policy in Developed Countries and Economic Activity in Africa
Corporate Tax Policy in Developed Countries and Economic Activity in Africa
  • GSB Authors: Rebecca Lester
  • Date: 2023-10-01
  • Publication Type: Working Papers


Miniature of The Effect of Innovation Box Regimes on Investment and Employment Activity
The Effect of Innovation Box Regimes on Investment and Employment Activity
  • GSB Authors: Rebecca Lester
  • Date: 2023-09-01
  • Publication Type: Articles
  • Publication: The Accounting Review


Miniature of Net Operating Loss Carryforwards and Corporate Savings Policies
Net Operating Loss Carryforwards and Corporate Savings Policies
  • GSB Authors: Rebecca Lester
  • Date: 2022-03-01
  • Publication Type: Articles
  • Publication: The Accounting Review


Miniature of What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones
What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones
  • GSB Authors: Rebecca Lester
  • Date: 2022-01-25
  • Publication Type: Articles
  • Publication: Journal of Public Economics


Miniature of Tax Accounting Research on Corporate Investment: A Discussion of the Impact of Ip Box Regimes on the M&a Market by Bradley, Ruf, and Robinson (2021)
Tax Accounting Research on Corporate Investment: A Discussion of the Impact of Ip Box Regimes on the M&a Market by Bradley, Ruf, and Robinson (2021)
  • GSB Authors: Rebecca Lester
  • Date: 2021-11-20
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics


Miniature of Tax Loss Measurement
Tax Loss Measurement
  • GSB Authors: Rebecca Lester
  • Date: 2021-11-18
  • Publication Type: Articles
  • Publication: National Tax Journal


Miniature of IPOs and Corporate Tax Planning
IPOs and Corporate Tax Planning
  • GSB Authors: Rebecca Lester
  • Date: 2021-09-01
  • Publication Type: Working Papers


Financial Flexibility and Corporate Employment
  •   PDF
  • GSB Authors: Rebecca Lester
  • Date: 2021-04-01
  • Subject: Accounting | Corporate Governance | Leadership
  • Publication Type: Working Papers


Miniature of Financial Flexibility and Corporate Employment
Financial Flexibility and Corporate Employment
  • GSB Authors: Rebecca Lester
  • Date: 2021-04-01
  • Publication Type: Working Papers


Miniature of Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (Fatca)
Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (Fatca)
  • GSB Authors: Lisa De Simone | Rebecca Lester
  • Date: 2019-11-15
  • Publication Type: Articles
  • Publication: Journal of Accounting Research


Miniature of Do Targeted Business Tax Subsidies Achieve Expected Benefits?
Do Targeted Business Tax Subsidies Achieve Expected Benefits?
  • GSB Authors: Rebecca Lester | Lisa De Simone
  • Date: 2019-11-15
  • Publication Type: Working Papers


Miniature of The Effect of Innovation Box Regimes on Income Shifting and Real Activity
The Effect of Innovation Box Regimes on Income Shifting and Real Activity
  • GSB Authors: Rebecca Lester | Lisa De Simone
  • Date: 2019-06-02
  • Publication Type: Working Papers


Miniature of Made in the Us? A Study of Firm Responses to Domestic Production Incentives
Made in the Us? A Study of Firm Responses to Domestic Production Incentives
  • GSB Authors: Rebecca Lester
  • Date: 2019-04-26
  • Publication Type: Articles
  • Publication: Journal of Accounting Research


Miniature of Opportunity Zones: An Analysis of the Policy's Implications
Opportunity Zones: An Analysis of the Policy's Implications
  • GSB Authors: Rebecca Lester
  • Date: 2019-03-06
  • Publication Type: Working Papers


Miniature of Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
  • GSB Authors: Rebecca Lester
  • Date: 2019-02-01
  • Publication Type: Working Papers


Miniature of Net Operating Loss Carryforwards and Corporate Savings Policies
Net Operating Loss Carryforwards and Corporate Savings Policies
  • GSB Authors: Rebecca Lester
  • Date: 2019-02-01
  • Publication Type: Working Papers


Miniature of Opportunity Zones: An Analysis of the Policy's Implications
Opportunity Zones: An Analysis of the Policy's Implications
  • GSB Authors: Rebecca Lester
  • Date: 2018-10-15
  • Publication Type: Articles
  • Publication: State Tax Notes


Miniature of The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing
The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing
  • GSB Authors: Rebecca Lester | Lisa De Simone
  • Date: 2018-07-11
  • Publication Type: Working Papers


Miniature of Taxation and Corporate Risk-Taking
Taxation and Corporate Risk-Taking
  • GSB Authors: Rebecca Lester
  • Date: 2018-05-01
  • Publication Type: Articles
  • Publication: The Accounting Review


Miniature of Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
  • GSB Authors: Rebecca Lester
  • Date: 2017-09-19
  • Publication Type: Working Papers


Miniature of The Pfizer-Allergan Tax Inversion
The Pfizer-Allergan Tax Inversion
  • GSB Authors: Rebecca Lester
  • Date: 2017-05-01
  • Publication Type: Cases