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IRS Officials’ Stock Holdings and Corporate Tax Outcomes
The IRS plays an important role in improving corporate transparency and encouraging corporations to act in the best interests of their shareholders and other stakeholders. The agency makes increasingly consequential decisions about audit selection and strategy and receives substantial private financial disclosures from firms. However, its enforcement activities and other interactions with firms remain private until they are disclosed by the firm in financial statements. Thus, investors are not immediately aware of IRS-related information about the firms they invest in, which potentially creates profitable trading opportunities for tax officials. Our research investigates whether the stock trades of high-ranking IRS officials are associated with tax-related information.
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