A5016131605- Corporate Taxation and Avoidance
- Taxation and Compliance Studies
- Auditing, Earnings Management, Governance
- Local Government Finance and Decentralization
- Taxation and Legal Issues
- Artificial Intelligence in Healthcare and Education
- Gender, Labor, and Family Dynamics
- Corporate Finance and Governance
- Robotic Process Automation Applications
The University of Texas at Austin
2019-2023
ABSTRACT ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT student performance 28,085 questions accounting assessments textbook test banks. As of January 2023, provides correct answers 56.5 percent partially an additional 9.4 When considering point values questions, students significantly outperform with 76.7 average on compared 47.5 if no partial...
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Tax audits are a necessary component of the tax system, but policymakers and others have expressed concerns about their potentially adverse real effects. Understanding causal effects has been hampered by lack data because typically not randomly assigned. We use administrative from random small businesses to examine being subject audit. find that audited firms more likely go out business following The effect is concentrated in underreport taxes, although we some evidence costs an audit also...
Historically, firms were primarily taxed in jurisdictions where they had a physical presence. Increasingly, find themselves subject to taxes have customers, but no Despite now having legal authority tax remote firms, many are still struggling understand the determinants of taxpayer compliance and effectively encourage compliance. We partner with Texas conduct randomized field experiment that targets out-of-state firms’ sales filings. Using multi-version letter campaign, we all types...