<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="https://tax.unc.edu/sitemaps_xsl.xsl"?><urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1">
<url>
<loc>https://tax.unc.edu/publication/firm-investment-and-the-user-cost-of-capital-new-u-s-corporate-tax-reform-evidence/</loc>
<lastmod>2026-02-16T14:26:42+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Firm-Investment-and-the-User-Cost-of-Capital.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-burdens-and-political-corruption-evidence-from-the-salt-deduction-cap/</loc>
<lastmod>2026-02-16T14:23:26+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Tax-Burdens-and-Political-Corruption.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/manager-taxation-and-investment-horizon/</loc>
<lastmod>2026-02-16T14:19:25+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Manager-Taxation-and-Investment-Horizon.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/executive-compensation-corporate-tax-and-firm-investment/</loc>
<lastmod>2026-02-16T14:15:29+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Executive-Compensation-Corporate-Tax-and-Firm-Investment.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-impact-of-the-tax-cuts-and-jobs-act-on-capital-investment-in-publicly-traded-united-states-manufacturing-firms-through-2020/</loc>
<lastmod>2026-02-16T14:11:03+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/The-Impact-of-the-Tax-Cuts.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/learning-from-25-years-of-changes-in-business-tax-policy/</loc>
<lastmod>2026-02-16T14:06:59+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Learning-from-25-Years-of-Changes-in-Business-Tax-Policy.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-impact-of-irc-§-199a-on-the-value-of-non-publicly-traded-business-organizations/</loc>
<lastmod>2026-02-16T14:06:22+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/The-Impact-of-IRC.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/market-reactions-as-a-macroeconomic-barometer-evidence-from-the-tcja/</loc>
<lastmod>2026-02-16T13:57:21+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Market-Reactions-as-a-Macroeconomic-Barometer.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/corporate-tax-reform-and-the-cost-of-bank-loans-evidence-from-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2026-02-16T13:52:34+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Corporate-Tax-Reform-and-the-Cost-of-Bank-Loans.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/real-effects-of-external-innovation-evidence-from-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2026-02-16T13:47:22+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Real-Effects-of-External-Innovation.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/global-ripple-effects-of-corporate-tax-reforms/</loc>
<lastmod>2026-02-16T13:37:36+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2026/02/Global-Ripple-Effects-of-Corporate-Tax-Reforms.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/u-s-multinationals-foreign-cash-holdings-an-empirical-estimate-and-the-impact-of-the-tax-cuts-and-jobs-act-of-2017-on-the-value-of-foreign-cash/</loc>
<lastmod>2025-07-21T14:59:48+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2025/07/Screenshot-2025-07-21-105711-e1753109890859.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-impact-of-the-tax-cuts-and-jobs-act-on-individual-taxpayers-implications-for-equity-and-policy/</loc>
<lastmod>2025-07-21T14:32:21+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2025/07/Screenshot-2025-07-21-102755-e1753108171100.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/decreasing-corporate-tax-risk-evidence-from-the-tcja/</loc>
<lastmod>2025-01-29T22:00:54+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2025/01/Screenshot-2025-01-29-164554-e1738187262501.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/investor-reactions-to-treasury-regulations-the-case-of-gilti/</loc>
<lastmod>2025-01-29T22:00:33+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2025/01/Screenshot-2025-01-29-165720-e1738187947343.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/market-reactions-as-macroeconomic-barometer-quantifying-the-tcjas-effect-on-gdp-and-wages-2/</loc>
<lastmod>2025-01-16T15:59:55+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/02/taxes_markets_stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-tax-cuts-and-jobs-act-and-internal-capital-market-efficiency-the-role-of-accounting/</loc>
<lastmod>2025-01-15T16:57:35+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2025/01/Screenshot-2025-01-15-115439-e1736960130157.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/did-the-tax-cuts-and-jobs-act-affect-the-complexity-of-corporate-tax-positions/</loc>
<lastmod>2025-01-13T22:20:51+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2025/01/Screenshot-2025-01-13-171839.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/labor-market-effects-of-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2024-12-17T20:49:19+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/12/Screenshot-2024-12-17-153739-e1734467913491.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-targeting-of-place-based-policies-the-newmarkets-tax-credit-versus-opportunity-zones/</loc>
<lastmod>2024-12-17T20:48:39+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/11/Screenshot-2024-11-05-100622-e1730819259380.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/does-public-country-by-country-reporting-deter-tax-avoidance-and-income-shifting-evidence-from-the-european-banking-industry/</loc>
<lastmod>2024-10-25T02:09:02+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/02/Stock-Graph.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/when-mandatory-private-disclosure-meets-voluntary-public-disclosure-the-effect-of-private-country-by-country-reporting-on-management-earnings-forecasts/</loc>
<lastmod>2024-10-25T02:03:25+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/10/Screenshot-2024-10-23-212321.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-u-s-country-by-country-reporting-on-u-s-multinationals-tax-motivated-income-shifting-and-real-activities/</loc>
<lastmod>2024-10-25T02:02:54+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/10/Screenshot-2024-10-24-205709-e1729817901327.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-long-way-to-tax-transparency-lessons-from-the-early-publishers-of-country-by-country-reports/</loc>
<lastmod>2024-10-25T02:02:39+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/10/Screenshot-2024-10-24-212851-e1729819807202.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-private-country-by-country-reporting-on-mergers-and-acquisitions/</loc>
<lastmod>2024-10-25T02:02:21+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/10/Screenshot-2024-10-24-214805-e1729820966906.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/do-private-country-by-country-disclosures-to-foreign-tax-authorities-influence-u-s-multinational-firms-public-financial-statement-disclosures-about-foreign-operations/</loc>
<lastmod>2024-10-25T02:02:05+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/10/Screenshot-2024-10-24-211015-e1729818668714.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/cash-flow-unchained-does-the-tax-cuts-and-jobs-act-make-u-s-multinational-corporations-more-vulnerable-to-collective-bargaining-power-2/</loc>
<lastmod>2024-10-11T15:06:07+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/10/Screenshot-2024-10-11-110220-e1728659053234.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/does-tax-reform-affect-labor-investment-efficiency/</loc>
<lastmod>2024-09-27T14:49:50+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/09/Screenshot-2024-09-27-104558-e1727448465347.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/side-effects-of-the-tax-cuts-and-jobs-act-of-2017-evidence-from-the-hospital-industry/</loc>
<lastmod>2024-09-11T18:51:35+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/06/Screenshot-2024-06-26-103918.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/cash-flow-unchained-does-the-tax-cuts-and-jobs-act-make-u-s-multinational-corporations-more-vulnerable-to-collective-bargaining-power/</loc>
<lastmod>2024-09-11T18:51:16+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/07/Screenshot-2024-07-25-124259-e1721926005690.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/organizational-form-choices-for-venture-capital-backed-startups-making-c-corporations-great-again/</loc>
<lastmod>2024-09-11T18:50:39+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/09/Screenshot-2024-09-11-144105-e1726080248248.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-limited-competitive-advantage-of-tax-planning/</loc>
<lastmod>2024-09-11T12:57:39+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/09/Screenshot-2024-09-09-114258.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effects-of-the-tax-cuts-and-jobs-act-on-the-tax-competitiveness-of-multinational-corporations/</loc>
<lastmod>2024-06-04T19:15:52+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/06/Screenshot-2024-06-04-145305.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/design-and-consequences-of-cfc-and-gilti-rules-a-review-and-potential-lessons-for-the-global-minimum-tax/</loc>
<lastmod>2024-06-04T19:14:41+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/06/Screenshot-2024-06-04-151109-e1717528306263.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/market-reactions-as-macroeconomic-barometer-quantifying-the-tcjas-effect-on-gdp-and-wages/</loc>
<lastmod>2024-01-16T16:36:36+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2024/01/Screenshot-2024-01-16-112716-e1705422505692.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/is-tax-planning-best-done-in-private/</loc>
<lastmod>2023-12-22T16:50:23+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/tax_office.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-policy-investment-and-firm-financingevidence-from-the-u-s-interest-limitation/</loc>
<lastmod>2023-11-21T16:08:49+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/11/Screenshot-2023-11-21-105918.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-policy-and-investment-in-a-global-economy/</loc>
<lastmod>2023-11-08T22:24:58+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/11/Screenshot-2023-11-08-171642.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/did-the-tax-cuts-and-jobs-act-reduce-profit-shifting-by-us-multinational-companies/</loc>
<lastmod>2023-10-23T16:38:46+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/10/Screenshot-2023-10-20-165202-e1697835199574.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-u-s-tax-reform-on-u-s-rd-intensive-multinational-companies/</loc>
<lastmod>2023-09-14T12:56:03+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/08/multinational-companies.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/are-ceos-rewarded-for-luck-evidence-from-corporate-tax-windfalls/</loc>
<lastmod>2023-09-13T18:02:00+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/08/ceos-rewarded-luck.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/shareholder-wealth-effects-of-border-adjustment-taxation/</loc>
<lastmod>2023-09-12T13:23:27+00:00</lastmod></url>
<url>
<loc>https://tax.unc.edu/publication/when-does-tax-avoidance-result-in-tax-uncertainty/</loc>
<lastmod>2023-09-12T13:23:17+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/09/federal-tax-regulation.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/corporate-tax-behavior-and-political-uncertainty-evidence-from-national-elections-around-the-world/</loc>
<lastmod>2023-09-12T13:23:09+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/elections.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/banks-as-tax-planning-intermediaries/</loc>
<lastmod>2023-09-12T13:23:01+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/banks.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-taxman-cometh-does-tax-uncertainty-affect-corporate-cash-holdings/</loc>
<lastmod>2023-09-12T13:22:52+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/tax_markets_stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/is-the-market-grossed-out-by-gross-ups-an-investigation-of-firms-that-pay-their-ceos-taxes/</loc>
<lastmod>2023-09-12T13:22:43+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/taxes_markets_stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/public-tax-return-disclosure/</loc>
<lastmod>2023-09-12T13:22:36+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/tax_office-1.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/who-sold-during-the-crash-of-2008-9-evidence-from-tax-return-data-on-daily-sales-of-stock/</loc>
<lastmod>2023-09-12T13:22:25+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/stock-market-crash.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-distractions-the-effects-of-temporary-tax-law-on-capital-markets/</loc>
<lastmod>2023-09-12T13:22:16+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/07/Investing.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/u-s-firms-on-foreign-tax-holidays/</loc>
<lastmod>2023-09-12T13:22:07+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/04/Corporate-Stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/examining-the-immediate-effects-of-recent-tax-law-changes-on-the-structure-of-executive-compensation/</loc>
<lastmod>2023-09-12T13:21:46+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/05/US-Capital-copy.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/debt-and-taxes-the-effect-of-tcja-interest-limitations-on-capital-structure/</loc>
<lastmod>2023-09-12T13:21:36+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/10/tax-cuts-jobs-act.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/making-only-america-great-non-u-s-market-reactions-to-u-s-tax-reform/</loc>
<lastmod>2023-09-12T13:21:23+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/07/tax-foreign-firms.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-magnitude-and-accuracy-of-companies-estimates-of-the-immediate-financial-statement-impact-of-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2023-09-12T13:21:15+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2018/04/tax_markets_stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/shareholder-wealth-effects-of-border-adjustment-taxation-2/</loc>
<lastmod>2023-09-12T13:21:05+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/07/Investing.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effects-of-the-tax-cuts-jobs-act-of-2017-on-defined-benefit-pension-contributions/</loc>
<lastmod>2023-09-12T13:20:47+00:00</lastmod></url>
<url>
<loc>https://tax.unc.edu/publication/the-immediate-impact-of-tax-reform-on-corporate-earnings-investor-expectations-and-reactions/</loc>
<lastmod>2023-09-12T13:20:34+00:00</lastmod></url>
<url>
<loc>https://tax.unc.edu/publication/unequal-rewards-to-firms-stock-market-responses-to-the-trump-election-and-the-2017-corporate-tax-reform/</loc>
<lastmod>2023-09-12T13:20:25+00:00</lastmod></url>
<url>
<loc>https://tax.unc.edu/publication/company-stock-price-reactions-to-the-2016-election-shock-trump-taxes-and-trade/</loc>
<lastmod>2023-09-12T13:20:16+00:00</lastmod></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-the-tax-cuts-and-jobs-act-of-2017-on-multinational-firms-capital-investment-internal-capital-market-frictions-and-tax-incentives/</loc>
<lastmod>2023-09-12T13:20:05+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/10/tax-cuts-jobs-act.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/where-is-the-opportunity-in-opportunity-zones-early-indicators-of-the-opportunity-zone-programs-impact-on-commercial-property-prices/</loc>
<lastmod>2023-09-12T13:19:55+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/08/opportunity-zones.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/stock-repurchases-and-the-2017-tax-cuts-and-jobs-act/</loc>
<lastmod>2023-09-12T13:19:42+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/09/stock-repurchases.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/changes-in-ceo-compensation-after-the-tax-cuts-jobs-act-and-the-impact-of-corporate-governance-initial-evidence/</loc>
<lastmod>2023-09-12T13:19:32+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/09/ceo-compensation.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/real-effects-of-private-country-by-country-disclosure/</loc>
<lastmod>2023-09-12T13:19:22+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/10/tax-document.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/does-private-country-by-country-reporting-deter-tax-avoidance-and-income-shifting/</loc>
<lastmod>2023-09-12T13:19:09+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/04/financial-statement.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-interplay-between-mandatory-country-by-country-reporting-geographic-segment-reporting-and-tax-havens-evidence-from-the-european-union/</loc>
<lastmod>2023-09-12T13:18:49+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/10/european-union.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/increasing-tax-transparency-investor-reactions-to-the-country-by-country-reporting-requirement-for-eu-financial-institutions/</loc>
<lastmod>2023-09-12T13:18:38+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/10/finance3.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/financial-transparency-to-the-rescue-effects-of-country-by-country-reporting-in-the-eu-banking-sector-on-tax-avoidance/</loc>
<lastmod>2023-09-12T13:18:25+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/06/tax-research-3.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/unlocking-trapped-foreign-cash-investor-types-and-firm-payout-policy/</loc>
<lastmod>2023-09-12T13:18:12+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/11/trapped-foreign-cash.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/what-determines-where-opportunity-knocks-political-affiliation-in-the-selection-of-opportunity-zones/</loc>
<lastmod>2023-09-12T13:18:02+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/10/tax-cuts-jobs-act.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/real-effects-of-public-country-by-country-reporting-and-the-firm-structure-of-european-banks/</loc>
<lastmod>2023-09-12T13:17:51+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/06/news.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/do-investors-care-about-tax-disclosure/</loc>
<lastmod>2023-09-12T13:17:41+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/04/financial-statement.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/taxes-and-ipo-pricing-evidence-from-u-s-tax-reform/</loc>
<lastmod>2023-09-12T13:17:30+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/05/taxes-ipo-pricing.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-and-nontax-incentives-in-income-shifting-evidence-from-shadow-insurers/</loc>
<lastmod>2023-09-12T13:17:21+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/05/tax-nontax-incentives.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/unintended-consequences-the-impact-of-the-2017-tax-cuts-and-jobs-act-on-shareholder-wealth/</loc>
<lastmod>2023-09-12T13:17:13+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/05/2017-tax-cuts.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/pension-contributions-and-tax-based-incentives-evidence-from-the-tcja/</loc>
<lastmod>2023-09-12T13:17:05+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/05/pension-contributions.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-the-2017-u-s-tax-reform-on-u-s-acquisitions-of-foreign-firms/</loc>
<lastmod>2023-09-12T13:16:56+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/06/tcja-tracker-06092020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/do-analysts-mind-the-gaap-evidence-from-the-tax-cuts-and-jobs-act-of-2017/</loc>
<lastmod>2023-09-12T13:16:45+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/06/tcja-tracker-06142020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-u-s-tax-reform-on-the-tax-burdens-of-u-s-domestic-and-multinational-corporations/</loc>
<lastmod>2023-09-12T13:16:32+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/06/tcja-tracker-07142020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-tax-cuts-and-jobs-act-which-firms-won-which-lost/</loc>
<lastmod>2023-09-12T13:16:21+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/06/tcja-tracker-06262020b.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-impact-of-u-s-tax-reform-on-u-s-firm-acquisitions-of-domestic-and-foreign-targets-2/</loc>
<lastmod>2023-09-12T13:16:11+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/06/tcja-tracker-06262020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/who-benefits-from-place-based-policies-job-growth-from-opportunity-zones/</loc>
<lastmod>2023-09-12T13:16:00+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/08/tcja-tracker-08042020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/what-is-the-impact-of-opportunity-zones-on-employment-outcomes/</loc>
<lastmod>2023-09-12T13:15:47+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/08/tcja-tracker-08252020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/did-tax-reform-influence-the-prevalence-of-nonfinancial-compensation-incentives/</loc>
<lastmod>2023-09-12T13:15:38+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/08/tcja-tracker-08262020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/does-government-play-favorites-evidence-from-opportunity-zones/</loc>
<lastmod>2023-09-12T13:15:26+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/09/tcja-tracker-09182020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-283-days-of-stock-returns-after-the-2016-election/</loc>
<lastmod>2023-09-12T13:15:13+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2020/12/tcja-tracker-11102020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/earnings-management-around-the-tax-cuts-and-jobs-act-of-2017/</loc>
<lastmod>2023-09-12T13:14:57+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/01/tcja-tracker-10302020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/a-year-of-rising-dangerously-the-u-s-stock-market-performance-in-the-aftermath-of-the-presidential-election/</loc>
<lastmod>2023-09-12T13:14:46+00:00</lastmod></url>
<url>
<loc>https://tax.unc.edu/publication/sharing-the-wealth-the-effects-of-tcja-bonuses-on-employee-pay-satisfaction/</loc>
<lastmod>2023-09-12T13:14:34+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/03/tcja-tracker-02212021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/just-beat-it-do-firms-reclassify-costs-to-avoid-the-base-erosion-and-anti-abuse-tax-beat-of-the-tcja/</loc>
<lastmod>2023-09-12T13:14:21+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/03/tcja-tracker-02172021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/in-the-nick-of-time-performance-based-compensation-and-proactive-responses-to-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2023-09-12T13:14:12+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/03/tcja-tracker-10292020.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/does-tax-matter-evidence-on-executive-compensation-after-162ms-repeal/</loc>
<lastmod>2023-09-12T13:14:00+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/03/tcja-tracker-02042021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/identifying-the-heterogeneous-impact-of-highly-anticipated-events-evidence-from-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2023-09-12T13:13:34+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/03/tcja-tracker-03172021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-tax-cut-and-jobs-act-2017-as-a-driver-of-pension-derisking-a-comprehensive-examination/</loc>
<lastmod>2023-09-12T13:13:20+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/04/tcja-tracker-13122021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/early-evidence-on-the-use-of-foreign-cash-following-the-tax-cuts-and-jobs-act-of-2017/</loc>
<lastmod>2023-09-12T13:13:08+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/04/tcja-tracker-04022021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/how-do-business-owners-respond-to-a-tax-cut-examining-the-199a-deduction-for-pass-through-firms/</loc>
<lastmod>2023-09-12T13:12:54+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/05/tcja-tracker-04012021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/u-s-multinational-corporations-initial-income-shifting-response-to-the-tcja/</loc>
<lastmod>2023-09-12T13:12:07+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/10/tax-cuts-jobs-act.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effects-of-the-u-s-tax-reform-on-investments-in-low-tax-jurisdictions-evidence-from-cross-border-mas/</loc>
<lastmod>2023-09-12T13:11:51+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/10/tcja-tracker-09282021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/how-do-investors-value-the-publication-of-tax-information-evidence-from-the-european-public-country-by-country-reporting/</loc>
<lastmod>2023-09-12T13:11:42+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/11/Screenshot-2021-11-10-131432.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/corporate-profit-shifting-and-the-role-of-tax-havens-evidence-from-german-country-by-country-reporting-data/</loc>
<lastmod>2023-09-12T13:11:30+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/12/Screenshot-2021-12-17-115836.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/c-and-s-corporation-banks-did-trumps-tax-reform-lead-to-differential-effects/</loc>
<lastmod>2023-09-12T13:11:19+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/12/tcja-tracker-12062021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/real-estate-taxes-and-home-value-evidence-from-tcja/</loc>
<lastmod>2023-09-12T13:11:08+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/12/tcja-tracker-02102021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/corporate-behavioral-responses-to-the-tcja-for-tax-years-2017-2018/</loc>
<lastmod>2023-09-12T13:10:54+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/12/tcja-tracker-10302020b.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/neighborhood-level-investment-from-the-u-s-opportunity-zone-program-early-evidence/</loc>
<lastmod>2023-09-12T13:10:43+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/12/tcja-tracker-04122021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effects-of-a-global-minimum-tax-on-corporate-balance-sheets-and-real-activities-evidence-from-the-insurance-industry/</loc>
<lastmod>2023-09-12T13:10:27+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/01/tcja-tracker-01182022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-macroeconomic-effects-of-corporate-tax-reforms/</loc>
<lastmod>2023-09-12T13:10:17+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/02/tcja-tracker-02112022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-tax-incentives-on-local-private-investments-and-entrepreneurship-evidence-from-the-tax-cuts-and-jobs-act-of-2017/</loc>
<lastmod>2023-09-12T13:10:00+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/06/tcja-tracker-05182022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/taxes-and-takeovers-evidence-from-private-negotiations-during-tax-reform/</loc>
<lastmod>2023-09-12T13:09:44+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/06/tcja-tracker-06142022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-impact-of-opportunity-zones-on-commercial-investment-and-economic-activity/</loc>
<lastmod>2023-09-12T13:09:33+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/06/tcja-tracker-04272022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-impact-of-the-tax-cuts-and-jobs-act-on-foreign-investment-in-the-united-states/</loc>
<lastmod>2023-09-12T13:09:17+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/08/tcja-tracker-05062022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-investors-assessment-of-cross-border-ma-repatriation-taxes-agency-conflicts-and-the-tcja/</loc>
<lastmod>2023-09-12T13:09:07+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/09/tcja-tracker-06302022.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-the-tax-cuts-and-jobs-act-of-2017-on-corporate-investment/</loc>
<lastmod>2023-09-12T13:08:50+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/10/tcja-tracker.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/taxing-the-way-to-lower-pay-the-impact-of-section-4960-excise-tax-on-nonprofit-compensation/</loc>
<lastmod>2023-09-06T14:45:41+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/08/tax-lower-pay.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-real-and-financial-effects-of-internal-liquidity-evidence-from-the-tax-cuts-and-jobs-act/</loc>
<lastmod>2023-09-06T14:45:02+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/08/internal-liquidity.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-competition-and-employment/</loc>
<lastmod>2023-05-30T13:07:14+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2017/07/taxes-overseas.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-induced-organizational-complexity-and-executive-performance-measurement/</loc>
<lastmod>2023-05-30T13:05:04+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/04/Corporate-Stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-loss-harvesting-with-cryptocurrencies/</loc>
<lastmod>2023-05-30T13:02:03+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2023/05/initiative-rethinc.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/how-does-removing-the-tax-benefits-of-debt-affect-firms-evidence-from-the-2017-us-tax-reform/</loc>
<lastmod>2023-05-18T18:12:50+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/07/tcja-tracker-07012021.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/the-effect-of-the-tax-cuts-and-jobs-act-on-foreign-investment-of-u-s-multinational-corporations/</loc>
<lastmod>2022-11-03T19:19:13+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/10/Screenshot-2022-10-31-124155-2.png]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/strategic-subsidiary-disclosure/</loc>
<lastmod>2022-11-03T14:57:19+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2018/04/tax_markets_stock.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-reform-made-me-do-it/</loc>
<lastmod>2022-11-03T14:56:06+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/07/Wealth-Gap.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-reform-made-me-do-it-2/</loc>
<lastmod>2022-11-03T14:55:35+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2019/07/Wealth-Gap.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/tax-planning-knowledge-diffusion-via-the-labor-market/</loc>
<lastmod>2022-11-03T14:54:02+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2021/09/financial-statement.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/proximity-and-the-management-of-innovation/</loc>
<lastmod>2022-11-03T14:53:09+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/03/turf3.jpg]]></image:loc>
</image:image></url>
<url>
<loc>https://tax.unc.edu/publication/investor-perceptions-of-the-book-minimum-tax/</loc>
<lastmod>2022-11-03T14:52:18+00:00</lastmod>
<image:image>
<image:loc><![CDATA[https://tax.unc.edu/wp-content/uploads/2022/10/Screenshot-2022-10-03-105457-1-e1664809225102.png]]></image:loc>
</image:image></url></urlset>
