Kevin S. Markle, Lillian F Mills, and Brady Williams. Income Shifting Incentives and Implicit Taxes. The Accounting Review, forthcoming. |
Kevin Law and Lillian F Mills. 2019. Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks. Journal of Accounting Research 57(2), 491-543. |
Lillian F Mills. 2019. Pursuing Relevant (Tax) Research. The Accounting Review 94(4), 437-446. |
Lisa DeSimone, Lillian F Mills, and Bridget Stomberg. 2019. Using IRS Data to Identify Income Shifting to Foreign Affiliates. Review of Accounting Studies 24(2), 694-730. |
Kenny Z. Lin, Lillian F Mills, Fang Zhang, and Yongbo Li. 2018. Do Political Connections Weaken Tax Enforcement Effectiveness? Contemporary Accounting Research 35(4), 1941-1972. |
Cristi A. Gleason, Lillian F Mills, and Michelle L. Nessa. 2018. Does FIN 48 Improve Firms' Estimates of Tax Reserves? Contemporary Accounting Research 35(3), 1395-1429. |
Brian Bratten, Cristi A. Gleason, Stephannie A. Laroque, and Lillian F Mills. 2017. Forecasting Taxes: New Evidence from Analysts. The Accounting Review 92(3), 1-29. |
Thomas R. Kubick, G. Brandon Lockhart, Lillian F Mills, and John R. Robinson. 2017. IRS and Corporate Taxpayer Effects of Geographic Proximity. Journal of Accounting and Economics 63(2/3), 428-453. |
Kelvin Law and Lillian F Mills. 2017. Military Experience and Corporate Tax Avoidance. Review of Accounting Studies 22(1), 141-184. |
Kevin K. F. Law and Lillian F Mills. 2015. Taxes and Financial Constraints: Evidence from Linguistic Cues. Journal of Accounting Research 53(4), 777-819. |
Kenny Z. Lin, Lillian F Mills, and Fang Zhang. 2014. Public versus Private Firm Responses to the Tax Rate Reduction in China. Journal of the American Taxation Association 36(1), 137-163. |
Sanjay Gupta, Lillian F Mills, and Erin M. Towery. 2014. The Effect of Mandatory Financial Statement Disclosures on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance. Journal of the American Taxation Association 36(2), 203-229. |
Jonathan Cohn, Lillian F Mills, and Erin M. Towery. 2014. The Evolution of Capital Structure and Operating Performance After Leveraged Buyouts: Evidence from U.S. Corporate Tax Returns. Journal of Financial Economics 111(2), 469-494. |
Lillian F Mills, Sarah E. Nutter, and Casey M. Schwab. 2013. The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors. The Accounting Review 88(3), 977-1005. |
M. Hanlon, G. Krishnan, and Lillian F Mills. 2012. Audit Fees and Book-Tax Differences. Journal of the American Taxation Association 34(1), 55-86. |
J. Comprix, Lillian F Mills, and A. Schmidt. 2012. Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management. Journal of the American Taxation Association 34(1), 31-53. |
Cristi Gleason and Lillian F Mills. 2011. Do Auditor-Provided Tax Services Improve the Accuracy of Tax Expense? Contemporary Accounting Research 28(5), 1484-1509. |
Lillian F Mills, Susan Albring, and Kaye Newberry. 2011. Do Debt Constraints Influence U.S. Multinationals' Repatriations? Journal of the American Taxation Association 33(2), 1-27. |
Lillian F Mills and Lisa N Stripling. 2010. Book Review of Developing a World Tax Organization: The Way Forward. Journal of the American Taxation Association 32(1), 84-86. |
Lillian F Mills, Leslie Robinson, and Richard Sansing. 2010. FIN 48 and Tax Compliance. The Accounting Review 86(5), 1721-1742. |
Jennifer Blouin, Cristi Gleason, Lillian F Mills, and Stephanie Sikes. 2010. Pre-Empting Disclosure? Firms' Decisions Prior to FIN No. 48. The Accounting Review 85(3), 791-815. |
Gleason, Cristi and Lillian F Mills. 2008. Evidence of Differing Market Responses to Beating Analysts' Targets through Tax Expense Decreases. Review of Accounting Studies 13, 295-318. |
Graham, John R. and Lillian F Mills. 2008. Using Tax Return Data to Simulate Corporate Marginal Tax Rates. Journal of Accounting and Economics 46, 366-388. |
Hanlon, M., Lillian F Mills, and J. Slemrod. 2007. An Empirical Examination of Big Business Tax Noncompliance, in Taxing Corporate Income in the 21st Century, A. Auerbach, J.R. Hines, Jr. and J. Slemrod, eds. Cambridge: Cambridge University Press, 171-210. |
McClelland, J. and Lillian F Mills. 2007. Weighing the Benefits and Risks of Taxing Book Income. Tax Notes (Feb. 19), 779-787. |
Blouin, J., C. Gleason, Lillian F Mills, and S. Sikes. 2007. What Can We Learn About Uncertain Tax Benefits from FIN48? National Tax Journal 60, 521-35. |
Lillian F Mills. 2006. Five Things Economists and Lawyers Can Learn from Accountants: An Illustration Using the Domestic Production Activities Deduction. National Tax Journal 59, 585-597. |
Lillian F Mills. 2005. Discussion of “Taxpayers' Prepayment Positions and Tax Return Preparation Fees”. Contemporary Accounting Research 22, 449-452. |
Lillian F Mills and Newberry, Kaye J. 2005. Firms' Off-Balance Sheet and Hybrid Debt Financing: Evidence from Their Book-Tax Reporting Differences. Journal of Accounting Research 43, 251-282. |
Albring, S., A. Dzuranin, and Lillian F Mills. 2005. Tax Savings on Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004. Tax Notes (Aug. 8). |
Omer, Thomas C, Porter, Susan L, Yetman, Robert J, Magro, Anne M, Lillian F Mills, Sansing, Richard C, and Ayers, Benjamin C. 2004. A Discussion with Reviewers: Insights from the Midyear ATA Meetings. Journal of the American Taxation Association 26, 135-141. |
Boynton, C., P. DeFillipes, P. Lisowsky, and Lillian F Mills. 2004. Consolidation Anomalies in Form 1120 Corporate Tax Return Data. Tax Notes 104, 405-417. |
Lillian F Mills and Newberry, Kaye J. 2004. Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy? National Tax Journal 57, 89-107. |
Dhaliwal, Dan S., Gleason, Cristi A, and Lillian F Mills. 2004. Last-Chance Earnings Management: Using the Tax Expense to Achieve Analysts' Forecasts. (Winner of the American Taxation Assoc. 2007 Manuscript Award). Contemporary Accounting Research 21(2), 431-459. |
Lillian F Mills. 2004. Tax versus Book Accounting, in Encyclopedia of Taxation and Tax Policy, Jane Gravelle, ed. Urban Institute. |
Boynton, C. and Lillian F Mills. 2004. The Evolving Schedule M-3: A New Era of Corporate Show and Tell? National Tax Journal 57, 757-772. |
Lillian F Mills and Plesko, George E. 2003. Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income. (Winner of the 2005 American Accounting Assoc. Deloitte Wildman Medal). National Tax Journal 56, 865-893. |
Gupta, Sanjay and Lillian F Mills. 2003. Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens? National Tax Journal 56, 355-371. |
Cloyd, C. Bryan and Lillian F Mills. 2003. Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax-Haven Countries. Journal of the American Taxation Association, (Supplement) 25, 87-109. |
Lillian F Mills, Newberry, Kaye J, and Novack, Garth F. 2003. How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers? Journal of the American Taxation Association 25, 1-17, 55-56. |
Cloyd, B., Lillian F Mills, and C. Weaver. 2003. Market Nonreaction to Inversions. Tax Notes 98, 259-262. |
Berliant, Marcus, Rothstein, Paul, Yitzhaki, Shlomo, Kitchen, John, Lillian F Mills, and Serra, Pablo. 2003. Summaries of Papers in this Issue. National Tax Journal 56, 297-301. |
Gupta, Sanjay and Lillian F Mills. 2002. Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions. Journal of Accounting and Economics 33, 117-139. |
Gleason, Cristi A and Lillian F Mills. 2002. Materiality and Contingent Tax Liability Reporting. The Accounting Review 77, 317-342. |
Lillian F Mills, K. Newberry, and W. Trautman. 2002. Trends in Book-Tax Income and Balance Sheet Differences. Tax Notes 96, 1109-1124. |
Lillian F Mills. 2001. Discussion of Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings? Journal of the American Taxation Association 23, 49-51. |
Lillian F Mills and Newberry, Kaye J. 2001. The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms. Journal of the American Taxation Association 23, 1-19. |
Albring, S., Lillian F Mills, and M. Plumlee. 2000. Beanie Baby Billions?: Uncollected Income Tax on Internet Auctions of Collectibles. Tax Notes (May 22), 1153-1160. |
Lillian F Mills and K. Newberry. 2000. Hide and Seek: The Search for Transfer-Pricing Evidence Using Public and Private Data, in Proceedings of the Ninety-Second Annual Conference on Taxation, 1999, Washington, DC: National Tax Association, 166-70. |
Lillian F Mills and Sansing, Richard C. 2000. Strategic Tax and Financial Reporting Decisions: Theory and Evidence. Contemporary Accounting Research 17, 85-106. |
Lillian F Mills. 1999. Discussion of Demand for Services: Determinants of Tax Preparation Fees. Journal of the American Taxation Association 21, 24-28. |
Lillian F Mills. 1998. Book-Tax Differences and Internal Revenue Service Adjustments. Journal of Accounting Research 36, 343-356. |
Lillian F Mills, E. Maydew, and M. Erickson. 1998. Investments in Tax Planning. Journal of the American Taxation Association 20, 1-20. |
Lillian F Mills. 1996. Corporate Tax Compliance and Financial Reporting. National Tax Journal 49, 421-435. |