2010-2011 Academic Year

Date: June 14, 2011
Title: Inside the Corporate Tax Department: Insights on Corporate Design Making and Tax Aggressiveness
Authors: John Graham (Duke University)
Bradley Lindsey (College of William and Mary) 
Michelle Hanlon (MIT) 
Terry Shevlin (University of Washington) 
    
Date: March 10, 2011
Title: Taxes and the Clustering of Foreign Subsidiaries
Authors: Scott Dyreng (Duke University)
Bradley Lindsey (College of William and Mary) 
Kevin Markle (Dartmouth College) 
Douglas Shackelford (University of North Carolina and NBER) 
    
Date: February 24, 2011
Title: Does Non-Conforming Tax Avoidance Affect Investment Decisions?
Authors: Inder Khurana (Trulaske College of Business, University of Missouri)
William Moser (Trulaske College of Business, University of Missouri) 

Date: February 10, 2011
Title: Financial Statement Incentives and Benefits of Voluntary Real-time Tax Audits
Authors: Paul Beck (University of Illinois at Urbana-Champaign)
Petro Lisowsky (University of Illinois at Urbana-Champaign)
Link: (click here)

Date: January 20, 2011
Title: 2011 UNC Tax Symposium Papers
Date: November 16, 2010
Title: Debt and taxes: Evidence from the real estate industry
Authors: Michael Barclay (Simon School of Business, University of Rochester) 
Shane Heitzman (Lundquist College of Business, University of Oregon)
Clifford Smith (Simon School of Business, University of Rochester) 
   
Date: November 16, 2010
Title: Debt and taxes: Evidence from the real estate industry
Authors: Michael Barclay (Simon School of Business, University of Rochester)
Shane Heitzman (Lundquist College of Business, University of Oregon)
Clifford Smith (Simon School of Business, University of Rochester) 
    
Date: October 28, 2010
Title: Of Bandits and Bounty Hunters: Informant Mechanisms and Taxpayer Compliance
Authors: Michael P. Donohoe (Fisher School of Accounting, University of Florida) 
Sukyoon Jung (Fisher School of Accounting, University of Florida)
Gary A. McGill (Fisher School of Accounting, University of Florida)
Jeffrey A. Yost (School of Business and Economics, College of Charleston)    
   
Date: September 30, 2010
Title: Dual Class Ownership and Tax Avoidance
Authors: Sean McGuire (Mays Business School, Texas A&M University) 
Dechun Wang (Mays Business School, Texas A&M University)
Ryan Wilson (Tippie College of Business, University of Iowa)
Link:(click here)

Date: September 10, 2010
Title: The Impact of Public and Private Equity Ownership, Financial Reporting Pressure, and Debt Financing on Corporate Tax Avoidance
Authors: Brad Badertscher (University of Notre Dame) 
Sharon P. Katz (Columbia University)
Sonja Olhoft Rego (University of Iowa)
Link: (click here) 

2009-2010 Academic Year

Date: July 28, 2010
Title: Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors
Authors: Joseph Comprix (Whitman School of Management, Syracuse University) 
Roger Graham (Oregon State University)
Jared Moore (Oregon State University)
Link: Forthcoming, Journal of the American Taxation Association 
     
Date: July 21, 2010
Title: Taxes and Cost of Capital
Authors: Stephanie Sikes (The Wharton School, University of Pennsylvania) 
Robert Verrecchia (The Wharton School, University of Pennsylvania)
   
Date: April 2, 2010
Title: The Incentives for Tax Planning
Authors: Chris Armstrong (The Wharton School, University of Pennsylvania)
Jennifer Blouin (The Wharton School, University of Pennsylvania)
David Larcker (Stanford University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1416422 
    
Date: April 2, 2010
Title: The Effects of Executives on Corporate Tax Avoidance
Authors: Scott Dyreng (Duke University) 
Michelle Hanlon (Massachusetts Institute of Technology)
Edward Maydew (The University of North Carolina)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1158060 
   
Date: April 2, 2010
Title: Performance Measurement of Corporate Tax Departments
Authors: John Robinson (McCombs School of Business, University of Texas at Austin)
Stephanie Sikes (The Wharton School, University of Pennsylvania)
Connie Weaver (Mays Business School, Texas A&M University)
Link: The Accounting Review, May 2010 
    
Date: February 15, 2010
Title: 2010 JATA Conference Papers 
       
Date: February 12, 2010
Title: The Cross-Country Determinants of Long-Term Corporate Income Tax Management
Authors: T.J. Atwood (Florida State University) 
Michael S. Drake (Ohio State University)
James N. Myers (University of Arkansas)
Linda A. Myers (University of Arkansas)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1594936 
       
Date: January 25, 2010
Title: 2010 UNC Tax Symposium Papers 
       
Date: November 15, 2009
Title: Domestic Income Shifting by Chinese Listed Firms
Authors: Terry Shevlin (Foster School of Business, University of Washington)
Tanya Tang (The University of British Columbia)
Ryan Wilson (Tippie School of Business, University of Iowa) 
    
Date:  October 28, 2009
Title:  Institutional Ownership and Tax Aggressiveness
Authors: Inder Khurana (Trulaske College of Business, University of Missouri) 
William Moser (Trulaske College of Business, University of Missouri)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1464106  
      
Date: October 14, 2009
Title: What Does FIN 48 Tell Us about Tax Shelters?
Authors: Petro Lisowsky (University of Illinois) 
Leslie Robinson (Tuck School of Business, Dartmouth College) 
Andy Schmidt (Columbia University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1481488 
    
Date: September 9, 2009
Title: Earnings Persistence and the Value of Changes in Firms’ Effective Tax Rates
Authors: Lisa Bryant-Kutcher (Colorado State University) 
David Guenther (Lundquist College of Business, University of Oregon) 
Denise Jones (Mason School of Business, The College of William and Mary) 

2008-2009 Academic Year

Date:    May 18, 2009
Title: Taxes, Dividends, and International Portfolio Choice
Authors: Mihir Desai (Harvard Business School) 
Dhammika Dharmapala (College of Law, University of Illinois) 
Link:  http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1000680  
    
Date:  May 4, 2009
Title: Capital Gains Tax Overhang and Payout Policy
Authors: Jonathan Cohn (McCombs School of Business, University of Texas at Austin)
  Stephanie Sikes (Fuqua School of Business, Duke University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1363791  
    
Date: April 20, 2009
Title: The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates 
Authors: John R. Graham (Duke University and NBER)  
Hyunseob Kim (Duke University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1371622  
    
Date: April 20, 2009
Title: Simulating Taxable Income and Corporate Marginal Income Tax Rates
Authors: John R. Graham (Duke University and NBER) 
Hyunseob Kim (Duke University) 

Date: March 30, 2009
Title: An Examination of Mandatory Disclosure Quality: Evidence from FIN 48
Authors: Leslie A. Robinson (Tuck School of Business, Dartmouth College) 
Andrew Schmidt (Columbia University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1300574 
    
Date: January 10, 2009
Title: 2009 UNC Tax Symposium Papers 
       
Date: December 1, 2008
Title: Does Private Equity Ownership Affect Tax Reporting Aggressiveness?
Authors: Brad Badertscher (The University of Notre Dame) 
Sharon P. Katz (Harvard University)
Sonja Olhloft Rego (Tippie School of Business, University of Iowa)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1338282   
       
Date: October 6, 2008
Title: The Effect of Financial Accounting on the Location, Reinvestment, and Repatriation Decisions of Multinational Companies
Authors: John R. Graham (Duke University)
Michelle Hanlon (The University of Michigan)
Terry Shevlin (Foster School of Business, University of Washington)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1389731 
     
Date: August 25, 2008
Title: Cross-Jurisdictional Income Shifting: Employing a Multi-year Approach
Authors: Kenneth J. Klassen (The University of Waterloo)
Stacie K. Laplante (The University of Georgia) 
      
Date: August 11, 2008
Title: Research in Accounting for Income Taxes
Authors: John R. Graham (Duke University) 
Jana Smith Raedy (The University of North Carolina)
Douglas A. Shackelford (The University of North Carolina)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005  
       
Date: July 17, 2008
Title: Variability of Book-Tax Differences, Information Uncertainty, and Implied Cost of Capital 
Authors: Dan S. Dhaliwal (The University of Arizona)
Robert E. Huber (The University of Arizona)
Hye Seung “Grace” Lee (The University of Arizona)
Morton Pincus (The University of California, Irvine)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1127956