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Departments | Accounting

Tax Readings by Date

2013-2014 Academic Year

Spring 2014

Date: April 3, 2014
Title: Overconfidence and Aggressive Corporate Tax Policy
Authors: James A. Chyz (University of Tennessee)
Fabio Gaertner (University of Wisconsin-Madison)
Asad Kausar (Nanyang Tehcnological University)

Date: February 6, 2014
Title: Tax Aggressiveness, Current Profitability Components, and Future Profitability
Authors: Sharon Katz (Columbia Business School)
Urooj Khan (Columbia Business School)
Andrew P. Schmidt (North Carolina State University)

Fall 2013

Date: December 10, 2013
Title: Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Rates of Return
Authors: Luzi Hail (The University of Pennsylvania)
Stephanie Sikes (The University of Pennsylvania)
Clare Wang (Northwestern University)

Date: November 12, 2013
Title: A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce
Authors: Kenneth J. Klassen (The University of Waterloo)
Stacie K. Laplante (The University of Wisconsin)
Carla Carnaghan (The University of Lethbridge)

Date: October 29, 2013
Title: Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance
Authors: Erin Henry (University of Connecticut)
Richard Sansing (Tuck School of Business at Dartmouth)

Date: October 15, 2013
Title: Is Sales Tax Avoidance a Competitive Advantage
Authors: Jeffrey L. Hoopes (The Ohio State University)
Jacob R. Thornock (University of Washington)
Braden M. Williams (University of Washington)

Date: September 17, 2013
Title: Pricing Firms' Responsiveness to Shareholder Tax Incentives
Authors: Paul Hribar (University of Iowa)
Steven Savoy (University of Iowa)
Ryan Wilson (University of Oregon)

2012-2013 Academic Year

Date: April 2, 2013
Title: Corporate Tax Avoidance and Public Debt Costs
Authors: Terry Shevlin (University of California - Irvine)
Oktay Urcan (London Business School)
Florin Vasvari (London Business School)

Date: March 7, 2013
Title: The Economic Consequences of Enhanced Charitable Tax Deductions
Authors: Anil Arya (The Ohio State University)
Brian Mittendorf (The Ohio State University)

Date: November 8, 2012
Title: The Determinants and Market Implications of Long-Run Tax Avoidance
Authors: Carlos Jimenez-Angueira (University of Texas at San Antonio)
Larry Ochoa (University of Texas at San Antonio)

Date: October 23, 2012
Title: Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
Authors: Stevanie Neuman (Texas A&M University)
Thomas Omer (Texas A&M University)
Andrew Schmidt (North Carolina State University)

Date: October 4, 2012
Title: Assessing Tax Accrual Quality
Authors: Preeti Choudhary (Georgetown University)
Allison Koester (Georgetown University)
Terry Shevlin (University of California – Irvine) 

Date: September 13, 2012
Title: Low Cash Effective Tax Rates and Firm Risk
Authors: David Guenther (University of Oregon)
Steven Matsunaga (University of Oregon)
Brian Williams (University of Oregon)

2011-2012 Academic Year

Date: August 15, 2012
Title:The Tax Benefits of Leasing
Authors: Tim Bell (University of Connecticut)
Jacob Thomas (Yale University)

Date: July 30, 2012
Title: Investors' Views on Tax Sheltering: New Evidence from Voluntary Disclosure of Non-Sheltering Status
Author: Travis Chow (University of Waterloo) 

Date: July 30, 2012
Title: The Financial and Tax Reporting of Firms in Financial Transitory Loss
Author: Richard Ray (Oklahoma State University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2103160

Date: June 13, 2012
Title: Corporate Tax Compliance: The Role of Internal and External Preparers
Authors: Kenneth Klassen (University of Waterloo)
Petro Lisowsky (University of Illinois at Urbana-Champaign)
Devan Mescall (University of Saskatchewan)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2152538

Date: June 13, 2012
Title: Investment, Tax Uncertainty and Aggressive Tax Avoidance
Authors: Jennifer Blouin (University of Pennsylvania)
Michael Devereux (Center for Business Taxation)
Douglas Shackelford (University of North Carolina)

Date: May 16, 2012
Title: Managerial Compensation and Tax Aggressiveness
Authors: Susan Albring (Syracuse University)
Inder Khurana (University of Missouri-Columbia)
Raynolde Pereira (University of Missouri-Columbia)

Date: February 10, 2012
Title:The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
Authors: Mark DeFond (University of Southern California)
Xuesong Hu (University of Oregon)
Mingyi Hung (University of Southern California)
Siqi Li (Santa Clara University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1473889

Date: February 10, 2012
Title: Earnings Shocks and Tax-Motivated Income Shifting: Evidence from European Multinationals
Authors: Dhammika Dharmapala (University of Illinois at Urbana-Champaign)
Nadine Riedel (Oxford University Centre for Business Taxation)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1629792

Date: January 24, 2012
Title: UNC Tax Symposium papers

Fall 2011


Date: November 15, 2011
Title: The Tradeoff between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China
Authors: Kenny Lin (Lingnan University)
Lillian Mills (University of Texas at Austin)
Fang Zhang (Hong Kong Baptist University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2112359

Date: September 20, 2011
Title: Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services
Authors: Jean Bedard (Université Laval)
Suzanne Paquette (Université Laval)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1084099

Date: September 20, 2011
Title: Competition for Non-Audit Services among Professional Services Firms: Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector
Authors: Stevanie Neuman (Texas A&M University)
Thomas Omer (Texas A&M University)
Anne Thompson (University of Illinois)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1845831

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)