AGGRESSIVENESS 1 Corporate governance 1 EARNINGS 1 ENFORCEMENT 1 Effective Tax Rates 1 IRS 1 Industry 4.0 1 RATES 1 Reinvestment Allowance 1 Reinvestment allowance (RA) 1 Tax Avoidance 1 Tax Incentive 1 Tax incentive 1 Tax return data 1 Taxation 1 firm characteristics 1 tax auditing 1 tax incentive 1 taxation 1