Michelle Hanlon

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Howard W. Johnson Professor

100 Main Street

E62-668

Cambridge, MA 02142

United States

  • Massachusetts Institute of Technology (MIT) - Sloan School of Management

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    • Tel: 617-253-9849
SCHOLARLY PAPERS

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Scholarly Papers (43)

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1.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Michelle Hanlon and Shane Heitzman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 8,114 (825)
Citation 165

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taxes, corporate finance, investment, asset pricing, financial reporting, corporate governance

2.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
John R. Graham, Michelle Hanlon, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,754 (3,150)
Citation 21

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Tax Planning, Tax Avoidance, Reputation, Financial Reporting Incentives, FIN 48, SOX

3.

Long-Run Corporate Tax Avoidance

Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39 Posted: 27 Sep 2007
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 3,423 (3,665)
Citation 70

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effective tax rate, tax persistence, cash tax, long-run tax avoidance

4.

The Effects of Executives on Corporate Tax Avoidance

Number of pages: 50 Posted: 11 Jul 2008 Last Revised: 19 Sep 2012
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,763 (5,314)
Citation 88

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Tax avoidance, tax, manager effects, tax aggressive, effective tax rate, cash tax rate

5.

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences

Downloads 2,564 ( 6,009)

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences

Number of pages: 56 Posted: 04 Mar 2003
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,564 (5,899)
Citation 82

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book-tax differences, earnings persistence, accruals, earnings expectations

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences

Posted: 18 Aug 2004
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Book-tax differences, earnings persistence, accruals, earnings expectations

6.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,116 (8,278)
Citation 26

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Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

7.

Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 61 Posted: 11 Nov 2014 Last Revised: 26 Aug 2016
Scott Dyreng, Michelle Hanlon, Edward L. Maydew and Jacob R. Thornock
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,085 (8,479)
Citation 45

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Corporate tax rates, tax avoidance, trend

8.

Tax Rates and Corporate Decision Making

Review of Financial Studies, Vol. 30, No. 9, 2017, pp. 3128–3175.
Number of pages: 85 Posted: 13 Jan 2015 Last Revised: 22 Sep 2017
John R. Graham, Michelle Hanlon, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,022 (8,941)
Citation 21

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Tax rates, marginal tax rate, effective tax rate, investment, capital structure, behavioral biases, salience, heuristics

9.

When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 06 Jan 2014 Last Revised: 21 Jul 2018
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,958 (9,408)
Citation 33

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tax avoidance, tax uncertainty

10.

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Downloads 1,835 ( 10,431)

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,835 (10,225)
Citation 59

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Fraud, taxes, restatement

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Posted: 05 Nov 2003
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

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Fraud, tax, earnings

11.

Are Executive Stock Options Associated with Future Earnings?

Number of pages: 61 Posted: 06 Jan 2004
Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
Downloads 1,804 (10,714)
Citation 48

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management compensation, stock options, incentive alignment, rent extraction

12.

How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account

University of Washington Working Paper
Number of pages: 41 Posted: 17 Feb 2003
David Burgstahler, W. Brooke Elliott and Michelle Hanlon
University of Washington, University of Illinois at Urbana-Champaign and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,741 (11,347)
Citation 18

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deferred taxes, valuation allowance, net deferred tax asset

13.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Downloads 1,617 ( 12,740)
Citation 33

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
Michelle Hanlon, Edward L. Maydew and Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management
Downloads 1,515 (13,860)
Citation 6

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Cash holdings; Tax avoidance; Tax uncertainty; FIN 48; Disclosures; Long-run repatriation tax costs

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, Vol. 22, No. 3, 2017
Number of pages: 47 Posted: 10 Mar 2018
Michelle Hanlon, Edward L. Maydew and Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management
Downloads 102 (309,609)
Citation 27

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Cash Holdings; Tax Avoidance; Tax Uncertainty; FIN 48; Disclosures; Long-Run Repatriation Tax Costs

14.

Accounting for the Tax Benefits of Employee Stock Options and Implications for Research

University of Washington Working Paper
Number of pages: 28 Posted: 29 May 2001
Terry J. Shevlin and Michelle Hanlon
University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,506 (14,264)
Citation 10

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Employee stock options, Tax benefits, Effective tax rates, Marginal tax rate

15.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
Michelle Hanlon, Lillian F. Mills and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,450 (15,210)
Citation 30

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tax noncompliance, corporate governance, executive compensation

16.

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness

Number of pages: 54 Posted: 26 Mar 2007
Michelle Hanlon and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 1,174 (20,895)
Citation 62

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tax shelter, market reaction

17.

Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Number of pages: 57 Posted: 12 Apr 2005
Michelle Hanlon, Stacie Kelley Laplante and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-Irvine
Downloads 1,127 (22,255)
Citation 31

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Book-tax conformity, information content, taxable income, book income

18.

What Can We Infer About a Firm's Taxable Income from its Financial Statements?

Downloads 1,109 ( 22,749)

What Can We Infer About a Firm's Taxable Income from its Financial Statements?

Number of pages: 56 Posted: 02 Jul 2003
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,109 (22,365)
Citation 55

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Taxable income, tax expense, FAS 109, tax disclosures

What Can We Infer About a Firm's Taxable Income from its Financial Statements?

Posted: 20 Dec 2003
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management

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taxable income, financial statements

19.

Are Dividends Informative About Future Earnings?

Number of pages: 44 Posted: 21 Feb 2007
Michelle Hanlon, James N. Myers and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-Irvine
Downloads 1,026 (25,461)
Citation 14

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Dividends, Information Content, Earnings

20.

Dividend Taxes and Firm Valuation: A Re-Examination

Downloads 1,006 ( 26,181)

Dividend Taxes and Firm Valuation: A Re-Examination

Number of pages: 50 Posted: 23 Jun 2001
Michelle Hanlon, James N. Myers and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-Irvine
Downloads 1,006 (25,766)
Citation 12

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Dividend Taxes and Firm Valuation: A Re-Examination

Posted: 29 Jan 2003
Michelle Hanlon, James N. Myers and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-Irvine

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Valuation, dividend taxes, tax capitalization

21.

Large Sample Evidence on the Relation between Stock Option Compensation and Risk Taking

Number of pages: 54 Posted: 02 Sep 2003
Shivaram Rajgopal, Michelle Hanlon and Terry J. Shevlin
Columbia Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 898 (30,889)
Citation 13

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22.

Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits

Number of pages: 51 Posted: 17 Dec 2008 Last Revised: 01 Sep 2010
John R. Graham, Michelle Hanlon and Terry J. Shevlin
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 885 (31,520)
Citation 26

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Repatriation, Tax, American Jobs Creation Act, Homeland Investment Act, Dividends Received Deduction, Trapped Equity, International Tax, Trapped Cash, Section 965, Stimulus, Tax Amnesty

23.

Book-Tax Conformity and the Information Content of Earnings

Ross School of Business Paper No. 1029
Number of pages: 39 Posted: 15 Feb 2006
Michelle Hanlon, Edward L. Maydew and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-Irvine
Downloads 872 (32,164)
Citation 9

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book-tax conformity, information content

24.

Audit Fees and Book-Tax Differences

Downloads 825 ( 34,683)

Audit Fees and Book-Tax Differences

Number of pages: 47 Posted: 17 Sep 2009
Michelle Hanlon, Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Bentley University and University of Texas at Austin - McCombs School of Business
Downloads 825 (34,164)
Citation 7

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Audit fees, book-tax differences, earnings quality

Audit Fees and Book-Tax Differences

Journal of American Taxation Association, Forthcoming
Posted: 27 May 2011
Michelle Hanlon, Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, American University - Accounting and University of Texas at Austin - McCombs School of Business

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audit fees, book-tax differences, earnings quality

25.

The Effect of Repatriation Tax Costs on U.S. Multinational Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50 Posted: 26 May 2014 Last Revised: 09 Jun 2014
Michelle Hanlon, Rebecca Lester and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT)
Downloads 791 (36,689)
Citation 31

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Cash, Investment, Tax

26.

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Downloads 791 ( 36,689)
Citation 37

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Number of pages: 48 Posted: 25 May 2012 Last Revised: 30 Nov 2013
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 609 (51,540)
Citation 4

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Dividend taxes, payout policy

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Journal of Financial Economics (JFE), Forthcoming, Fisher College of Business Working Paper No. 2014-02-002
Number of pages: 51 Posted: 13 Jul 2014
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 182 (195,919)
Citation 14

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Dividend taxes, payout policy, special dividends

27.

Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets

Journal of Finance, Forthcoming
Number of pages: 46 Posted: 24 Aug 2011 Last Revised: 01 Apr 2013
Michelle Hanlon, Edward L. Maydew and Jacob R. Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 748 (39,682)
Citation 28

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Foreign Portfolio Investment, Tax Havens, Tax Evasion

28.

Country-by-Country Reporting and the International Allocation of Taxing Rights

International Bureau of Fiscal Documentation (IBFD), Forthcoming
Number of pages: 27 Posted: 12 Feb 2018 Last Revised: 16 Feb 2018
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 684 (44,797)
Citation 6

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Tax, Tax Policy, Tax Reporting, International Tax, Country-by-Country

29.

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

Number of pages: 59 Posted: 17 Apr 2009 Last Revised: 01 Sep 2010
John R. Graham, Michelle Hanlon and Terry J. Shevlin
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 613 (51,726)
Citation 25

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Investment, Reinvestment, Repatriation, Tax Expense, Multinational, Tax Policy, Tax Stimulus, Tax Reform

30.

Where Do Firms Manage Earnings?

Number of pages: 57 Posted: 23 May 2011 Last Revised: 19 Sep 2012
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 557 (58,375)
Citation 15

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Earnings management, rule of law, tax havens

31.

Book-Tax Conformity: Implications for Multinational Firms

Number of pages: 64 Posted: 03 May 2007
Michelle Hanlon and Edward L. Maydew
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 477 (70,914)
Citation 7

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book-tax conformity, international tax, multinational firm

32.

CEO Tax Effects on Acquisition Structure and Value

Forthcoming in The Accounting Review, March 2021
Number of pages: 56 Posted: 16 Jul 2018 Last Revised: 08 Mar 2020
Michelle Hanlon, Rodrigo S. Verdi and Benjamin Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads 370 (95,627)
Citation 3

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33.

Tax Reform Made Me Do It!

Downloads 323 (111,379)
Citation 4

Tax Reform Made Me Do It!

Kenan Institute of Private Enterprise Research Paper No. 18-36
Number of pages: 57 Posted: 29 Nov 2018
Michelle Hanlon, Jeffrey L. Hoopes and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan, Stephen M. Ross School of Business
Downloads 296 (121,606)
Citation 1

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tax reform, corporate taxes

Tax Reform Made Me Do it!

NBER Working Paper No. w25283
Number of pages: 58 Posted: 26 Nov 2018 Last Revised: 31 Jan 2021
Michelle Hanlon, Jeffrey Hoopes and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 27 (579,270)
Citation 4

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34.

Internet Sales Taxes and the Discriminatory Burden on Remote Retailers – An Economic Analysis

Number of pages: 49 Posted: 20 Mar 2018
Ike Brannon, Michelle Hanlon and Eric Miller
The Jack Kemp Foundation, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Woodrow Wilson International Center for Scholars
Downloads 187 (191,330)

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35.

Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'

Number of pages: 64 Posted: 26 Feb 2020 Last Revised: 30 Jul 2020
Michelle Hanlon and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 165 (213,120)
Citation 5

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Audit regulation, PCAOB, Audit quality, Enforcement, Disclosure

36.

The Effect of Innovation Box Regimes on Income Shifting and Real Activity

Number of pages: 51 Posted: 25 Nov 2019
Shannon Chen, Lisa De Simone, Michelle Hanlon and Rebecca Lester
University of Arizona - Department of Accounting, University of Texas at Austin, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 163 (215,351)
Citation 7

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innovation box, income shifting, investment, employment

37.

Bank-Tax Conformity for Corporate Income: An Introduction to the Issues

NBER Working Paper No. w11067
Number of pages: 45 Posted: 16 Feb 2005 Last Revised: 29 Mar 2021
Michelle Hanlon and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 135 (251,347)
Citation 7

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38.

The Equipment Manufacturing Industry's Perspective on Tax Reform

Tax Notes, Vol. 156, No. 13, 2017
Number of pages: 8 Posted: 31 Oct 2017
Ike Brannon and Michelle Hanlon
Cato Institute and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 34 (524,974)

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tax reform, business tax, tax code, corporate tax, border-adjustable tax, tax

39.

An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2008
Michelle Hanlon, Edward L. Maydew and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-Irvine

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book-tax conformity, earnings informativeness

40.

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement

Journal of Public Economics, Forthcoming
Posted: 08 Oct 2008
Michelle Hanlon and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan, Stephen M. Ross School of Business

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tax aggressiveness, tax shelter, market reaction

41.

Dividend Policy at Firms Accused of Accounting Fraud

Contemporary Accounting Research, Vol. 30, No. 2, pp. 818-850, 2013
Posted: 23 May 2006 Last Revised: 21 Mar 2014
Judson Caskey and Michelle Hanlon
University of California, Los Angeles (UCLA) - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Dividends, fraud, accounting fraud, SEC, earnings management

42.

Is There a Link between Executive Equity Incentives and Accounting Fraud?

Journal of Accounting Research, Forthcoming
Posted: 15 Sep 2005
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Abstract:

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43.

Are Executive Stock Options Associated with Future Earnings

Posted: 05 Nov 2003
Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine

Abstract:

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management compensation, stock options, incentive alignment, rent extraction