Erin Henry

Local Financial Capability and Firm Investment Efficiency

Erin Henry, Caleb Rawson

SYNOPSIS Local financial capability (LFC) reflects the financial expertise and investment activity of firms’ local labor pool and stakeholder base. Based on the resources-based theory, we expect firms headquartered in areas with high LFC, measured using publicly available tax data, to be …

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Canada’s National Advisory Committee on Immunization (NACI) in 2025: Celebrating 60 years of service, a decade of change, and a dynamic future ahead

Matthew Tunis, Robyn Harrison, Kaeli Ramotar, Ashleigh R. Tuite et autres

anniversary in 2024, representing six decades of reliable advice supporting Canada's immunization programs. Over the past decade, NACI expanded its mandate to include ethics, equity, feasibility, acceptability, and economic considerations, while adapting its methods to align with international standards and responding to …

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Le Comité consultatif national de l’immunisation (CCNI) du Canada en 2025 : célébration de 60 ans de service, d’une décennie de changement et d’un avenir dynamique

Matthew Tunis, Robyn Harrison, Kaeli Ramotar, Ashleigh R. Tuite et autres

célébration de 60 ans de service, d'une décennie de changement et d'un avenir dynamique.Relevé des maladies transmissibles au Canada 2026;52(3):59-70.https://

Local Financial Capability and Firm Investment Efficiency

Erin Henry, Caleb Rawson

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The Effectiveness of Social Policy through the Tax System: Do State Adoption Tax Credits Increase Adoptions from Foster Care?

Erin Henry, D. Walker

ABSTRACT Federal and state governments forgo significant revenue by using tax expenditures to achieve social policy goals. To facilitate recent initiatives toward evidence-based policymaking, we examine the determinants and consequences of state adoption tax credits. We find no evidence that implementation is …

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Governance Through Delay and Disclosure: Market and Insider Response to SEC Trading Reforms

François Brochet, Erin Henry, Ying Huang, Alan D. Jagolinzer et autres

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The Demographics of the CAMT: Insights from Tax Return Data

Erin Henry, Caitlin McGovern, George A. Plesko

We evaluate the newly enacted corporate alternative minimum tax (CAMT) using proprietary tax return data for the 2018 and 2019 filing years. We find that a subset of income-related book-tax differences, net operating losses, and foreign and general business tax credits are …

Canada’s National Advisory Committee on immunization: Adaptations and challenges during the COVID-19 pandemic

Matthew C. Tunis, Shelley L. Deeks, Robyn Harrison, Caroline Quach et autres

The COVID-19 pandemic has challenged traditional vaccine guidance infrastructure and frameworks, and added urgency and complexity to the operation of National Immunization Technical Advisory Groups (NITAGs). Canada's National Advisory Committee on Immunization (NACI) provides immunization guidance to the Public Health Agency of …

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Do Corporate Taxes Impede Merger and Acquisition Activity? Evidence from Private Corporations

Erin Henry, Jennifer Luchs-Nuñez, Steven Utke

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The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Planning

James A. Chyz, Erin Henry, Thomas C. Omer, Biyu Wu

An IPO is a significant event for an individual firm, and the literature examining initial public offering (IPO) firms is extensive. However, there is little evidence on the subsequent effect of a significant IPO on incumbent firms. We extend this literature by …

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Geographic connections to China and insider trading at the start of the COVID-19 pandemic

Erin Henry, George A. Plesko, Caleb Rawson

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Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income

Danielle E. Green, Erin Henry, Sarah M. Parsons, George A. Plesko

ABSTRACT We examine whether public financial statement information is incrementally useful in forecasting confidential taxable income. More precise firm-level taxable income forecasts can improve policymakers' modeling of the tax system and the analysis of proposed changes in corporate tax law, while more …

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