A Data Analytics Teaching Case Investigating Profitable Firms That Have Zero or Negative Tax Expense

ABSTRACT Much attention is paid to profitable firms that pay no income taxes. This case allows students to enhance their data analytics skills while learning how to use data to gain a deeper understanding of corporate tax avoidance by profitable firms. The learning objectives for this case are to: (1) expand students’ understanding of the association between firms’ tax provisions and net income; (2) have students evaluate how different definitions of key variables can impact insights from data analytics; (3) develop students’ abilities to transform data; (4) develop students’ abilities to conduct data analysis; (5) develop students’ abilities to create effective data visualizations; and (6) develop students’ oral and written communication skills. This case provides optional detailed Alteryx and Power BI instructions to assist instructors seeking to develop students’ skills with these popular tools. Data Availability: The data were created from public sources cited in the text and are available in the supplemental material file ITEP_case_data_set.xlsx. JEL Classifications: M41; M48.