Tax Effectiveness Scores

Schwab, C. M., Stomberg, B., & Williams, B. M. (2022). Effective tax planning. The Accounting Review, 97(1), 413–437.

This dataset is constructed using the methodology of Schwab, Stomberg, and Williams (2022) over the period 1994–2024 using recent Compustat data. Tax haven data for fiscal years 2020 and beyond are obtained from the OpenSanctions US CorpWatch dataset.

Last updated: June 2026.