Rebecca Lester

Stanford Graduate School of Business

655 Knight Way

Stanford, CA 94305-5015

United States

http://www.gsb.stanford.edu/faculty-research/faculty/rebecca-lester

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 4,841

SSRN RANKINGS

Top 4,841

in Total Papers Downloads

11,135

SSRN CITATIONS
Rank 10,347

SSRN RANKINGS

Top 10,347

in Total Papers Citations

82

CROSSREF CITATIONS

39

Scholarly Papers (16)

1.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011
S.P. Kothari and Rebecca Lester
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 6,115 (1,518)
Citation 6

Abstract:

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financial crisis, securitization, fair value, incentives

2.

Financial Flexibility and Corporate Employment

Stanford University Graduate School of Business Research Paper
Number of pages: 68 Posted: 20 Apr 2021 Last Revised: 14 Jun 2021
Rebecca Lester, Ethan Rouen and Braden Williams
Stanford Graduate School of Business, Harvard Business School and University of Texas at Austin - Department of Accounting
Downloads 893 (34,178)

Abstract:

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Employment, financial flexibility, COVID-19, pandemic

3.

The Effect of Repatriation Tax Costs on U.S. Multinational Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50 Posted: 26 May 2014 Last Revised: 09 Jun 2014
Michelle Hanlon, Rebecca Lester and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT)
Downloads 809 (38,885)
Citation 29

Abstract:

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Cash, Investment, Tax

4.
Downloads 574 ( 61,076)
Citation 18

Taxation and Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 58 Posted: 02 Jul 2014 Last Revised: 26 Jul 2017
CESifo (Center for Economic Studies and Ifo Institute)Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 522 (68,110)
Citation 3

Abstract:

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Corporate taxation, firm risk-taking, net operating losses

Taxation and Corporate Risk-Taking

Number of pages: 59 Posted: 08 Aug 2017
CESifo (Center for Economic Studies and Ifo Institute)Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 52 (485,328)
Citation 16

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corporate taxation, risk-taking, net operating losses

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62
Number of pages: 62 Posted: 19 Sep 2017 Last Revised: 01 Nov 2019
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University
Downloads 509 (70,296)
Citation 7

Abstract:

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University

Abstract:

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tax evasion; automatic exchange of information; cross-border deposits; investment; offshore locations

6.

Opportunity Zones: An Analysis of the Policy's Implications

State Tax Notes, Vol. 90, No. 3, 2018, Stanford University Graduate School of Business Research Paper No. 19-18
Number of pages: 16 Posted: 06 Mar 2019
Rebecca Lester, Cody Evans and Hanna Tian
Stanford Graduate School of Business, Stanford University, Graduate School of Business and Stanford University, Graduate School of Business, Students
Downloads 402 (94,034)
Citation 1

Abstract:

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Tax, Investment, Capital Gains

7.

Net Operating Loss Carryforwards and Corporate Savings Policies

USC Marshall School of Business Research Paper Sponsored by iORB, No. Forthcoming
Number of pages: 45 Posted: 12 Jun 2018 Last Revised: 08 Jun 2021
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 343 (112,581)
Citation 4

Abstract:

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Net Operating Losses, Taxes, Cash, Liquidity, Measurement

8.

What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones

Number of pages: 60 Posted: 05 Mar 2020 Last Revised: 16 Nov 2020
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 289 (135,310)
Citation 7

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Place-based tax incentives, Opportunity Zones, Tax Cuts and Jobs Act

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Number of pages: 78 Posted: 01 Sep 2016 Last Revised: 08 Feb 2019
Rebecca Lester
Stanford Graduate School of Business
Downloads 275 (141,782)
Citation 8

Abstract:

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Income shifting, Investment, Employment, Tax

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Journal of Accounting Research, Vol. 57, No. 4, 2019
Posted: 06 Oct 2019
Rebecca Lester
Stanford Graduate School of Business

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income shifting; investment; employment; tax

10.

The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing

Stanford University Graduate School of Business Research Paper No. 18-32
Number of pages: 55 Posted: 11 Jul 2018 Last Revised: 03 Nov 2018
Lisa De Simone and Rebecca Lester
University of Texas at Austin and Stanford Graduate School of Business
Downloads 245 (159,875)
Citation 8

Abstract:

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Cash, Tax, Debt

11.

Tax Loss Measurement

Number of pages: 42 Posted: 07 Apr 2020 Last Revised: 11 Aug 2021
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 222 (175,796)
Citation 2

Abstract:

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Net Operating Losses, Taxes, Measurement

12.

Tax Subsidy Information and Local Economic Effects

Number of pages: 61 Posted: 15 Nov 2019 Last Revised: 16 Mar 2021
Lisa De Simone, Rebecca Lester and Aneesh Raghunandan
University of Texas at Austin, Stanford Graduate School of Business and London School of Economics
Downloads 172 (221,258)
Citation 1

Abstract:

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Business taxes, Subsidies, Employment, Local information

13.

The Effect of Innovation Box Regimes on Investment and Employment Activity

Number of pages: 51 Posted: 11 Jun 2021
University of Arizona - Department of Accounting, University of Texas at Austin, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 120 (294,510)

Abstract:

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innovation box, investment, employment

14.

Which Companies Use the Domestic Production Activities Deduction?

Tax Notes, Vol. 152, No. 9, 2016
Number of pages: 25 Posted: 11 Sep 2016
Rebecca Lester and Ralph Rector
Stanford Graduate School of Business and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 106 (323,233)
Citation 1

Abstract:

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15.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 8 Posted: 18 Nov 2021
Rebecca Lester
Stanford Graduate School of Business
Downloads 42 (535,290)

Abstract:

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IP box; Innovation box; Investment; Tax

16.

IPOs and Corporate Taxes

Number of pages: 75 Posted: 16 Sep 2021
Christine Dobridge, Rebecca Lester and Andrew Whitten
Board of Governors of the Federal Reserve System, Stanford Graduate School of Business and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 19 (657,163)

Abstract:

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Corporate tax, IPO, Investment, Tax haven