School of Accountancy - ASU Tax Readings Group

ASU Tax Readings Group

Please forward any working papers for possible discussion to Jenny.Brown@asu.edu .

Spring 2013

Date Author Affiliation Title
April 05 D. Guenther
S. Matsunaga
B. Williams
N/A Corporate Tax Aggressiveness and Firm Risk
March 29 T. Shevlin
O. Urcan
F. Vasvari
N/A Corporate Tax Avoidance and Public Debt Costs
March 22 S. Katz
U. Khan
A.P Schmidt
N/A Tax Avoidance and Future Profitability
Feb 21 A. Edwards
C. Schwab
T. Shevlin
N/A Financial Constraints and the Incentive for Tax Planning
Feb 21 S. Dyreng
K.S. MArkle
N/A The Effects of Taxes and Financial Constraints on Income Shifting by the U.S. Multinationals
Feb 21 C. Chen
S. Lai
N/A Financial Constraint and Tax Aggressiveness
Feb 12 D. Kenchington N/A Is the Average Dividend Tax Rate of Investors Capitalized into Expected Returns?
Feb 08 E.M. Towery N/A How do Disclosures of Tax Aggressiveness to Tax Authorities Affect reporting Decisions?
Jan 31 K.K. Inger N/A Relative Valuation of Alternative Methods of Tax Avoidance

Fall 2012

Date Author Affiliation Title
Nov 30 K.Klassen
P. Lisowsky
D. Mescall
N/A Corporate Tax Compliance: The Role of Internal and External Preparers
Nov 08 S.S. Neuman
T.C. Omer
A.P. Schmidt
N/A Risk and Return: Does Tax Risk Reduce Firms' Effective Tax Rates
Oct 10 J.R Robinson
Y. Xue
M.H. Zhang
N/A Tax Planning and Financial Expertise in the Audit Committee
Sept 26 Angela Davis
David Guenther
Linda Krull
Brian Williams
University of Oregon Taxes and Corporate Accountability Reporting: Is Paying Taxes Viewed as Socially Responsible
Sept 12 John Graham
Michelle Hanlon
Terry Shevlin
Duke University
MIT
UC Irvine
Real Effects of Accounting Rules: Evidence from Multinational Firms' Investment Location and Profit Repatriation Decisions
Aug 29 Susan Albring
Inder K. Khurana
Raynolde Pereira
Syracuse University
University of Missouri - Columbia
CEO Compensation and Tax Avoidance
Aug 15 Mark Jackson University of Nevada, Reno Tax Differences and Earnings Growth
Jul 11 Nor Shaipah Abdul
Wahab
Kevin Holland
University of Southampton Tax Planning, Corporate Governance and Equity Value

Spring 2012

Date Author Affiliation Title
Jun 20 Sarah Webber
Karrie Davis-Nozem
Georgia Tech NOL Poison Pills: Using Corporate Law for Tax Purposes
Jun 20 Michael Barclay
Shane M. Heitzman
Clifford W. Smith
University of Rochester
University of Rochester
University of Rochester
Debt and Taxes: Evidence from the Real Estate Industry
May 10 John Gallemore
Edward Maydew
Jacob Thornock
University of North Carolina
University of North Carolina
University of Washington
The Reputational Costs of Tax Avoidance and the Under-Sheltering Puzzle
May 2 Linda Chen
Dan Dhaliwal
Mark Trombley
University of Massachusetts - Boston
University of Arizona
University of Arizona
Consistency of Book-Tax Differences and the Information Content of Earnings
April 4 John Gallemore University of North Carolina Deferred Tax Assets and Bank Regulatory Capital
Mar 21 Alexander Edwards
Todd Kravet
Ryan Wilson
University of Toronto
University of Texas at Dallas
University of Iowa
Agency Costs of Permanently Reinvested Earnings
Mar 7 David Joulfaian U.S. Department of Treasury Tax Evasion and Leverage
Feb 15 Dan Amiram
Andrew M. Bauer
Mary Margaret Frank
Columbia University
University of Illinois
University of Virginia
The Effect of the Shareholder Dividend Tax Policy on Corporate Tax Avoidance
Jan 25 Jennifer Blouin
Linda Krull
Leslie Robinson
University of Pennsylvania
University of Oregon
Dartmouth College
Where in the World are "Permanently Reinvested" Foreign Earnings?
Jan 11 Bridget Stomberg
Lisa De Siimone
University of Texas
University of Texas
Do Investors Incrementally Value Tax Planning By Income Mobile Firms
Jan 4 Jacob Thomas
Frank X. Zhang
Yale University
Yale University
Tax Expense Momentum

Fall 2011

Date Author Affiliation Title
Dec 14 Mary Margaret Frank
Luann J. Lynch
Sonja Olhoft Rego
Rong Zhao
University of Virginia
University of Virginia
Indiana University
Drexel University
Are Aggressive Reporting Practices Indicative of an Aggressive Corporate Culture?
Dec 7 Dan Dhaliwal
Hye Seung (Grace) Lee
Morton Pincus
Logan Steele
University of Arizona
Lehigh University
University of California, Irvine
University of Connecticut
Taxable Income Properties, the Predictability of Book Income and Firm Risk
Nov 30 Michelle Hanlon
Jeffrey L. Hoopes
MIT
University of Michigan
What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses to Dividend Tax Rate Changes
Nov 9 Bradley Blaylock
Terry Shevlin
Ryan Wilson
Oklahoma State University
University of Washington
University of Iowa
Tax Avoidance, Large Positive Book-Tax Differences, and Earnings Persistence
Nov 2 Leslie Robinson
Andrew Schmidt
Dartmouth College
North Carolina State University
Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements
Oct 20 Benjamin C. Ayers
Stacie Laplante
Casey Schwab
University of Georgia
University of Georgia
University of Georgia
Does Tax Deferral Enhance Firm Value?
Oct 14 Dane Christensen
Dan Dhaliwal
University of Arizona
University of Arizona
Managers' Personal Political Orientation and Corporate Tax Avoidance
Oct 7 Brad Badertscher
Sharon P. Katz
Sonja O. Rego
University of Notre Dame
Columbia Business School
Indiana University
The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Avoidance
Sept 23 Sean McGuire
Tom Omer
Dechun Wang
Texas A&M University
Texas A&M University
Texas A&M University
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
Sept 16 Karthik Balakrishnan
Jennifer Blouin
Wayne Guay
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
Does Tax Aggressiveness Reduce Transparency?
Sept 9 Xiaohang (Tina) Wang San Francisco State University Tax Avoidance, Corporate Transparency, and Firm Value
Aug 4 John Graham
Michelle Hanlon
Terry Shevlin
Duke University
MIT
University of Washington
Inside the Corporate Tax Department: Insights on Corporate Decision Making and Tax Aggressiveness

Spring 2011

Date Author Affiliation Title
Jun 30 Jeri Seidman
Bridget Stromberg
University of Texas
University of Texas
Why are Option Compensation and Tax Sheltering Negatively Related?
Jun 16 Mark Phillips University of Chicago Reconsidering the Deterrence Paradigm of Tax Compliance
Jun 16 James Alm
Kim Bloomquist
Michael McKee
Tulane University
National Headquarters Office of Research
Appalachian State University
On the External Validity of Tax Compliance Experiments
Jun 16 Michelle Hanlon
Edward Maydew
Jacob Thornock
MIT
University of North Carolina
University of Washington
An Empirical Analysis of Offshore Tax Evasion
Jun 2 Dan Dhaliwal
Shawn Huang
William Moser
Raynolde Pereira
University of Arizona
University of Arkansas
University of Missouri
University of Missouri
Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings
May 12 Sanjay Gupta
Rick Laux
Dan Lynch
Michigan State University
Pennsylvania State University
Michigan State University
Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods
May 5 Robert Gary
Sanjay Gupta
William Terando
University of New Mexico
Michigan State University
Butler University
Does Tax Management Play a Role in Sustaining a Competitive Advantage?
April 28 Raquel Alexander
Janie Whiteaker Poe
University of Kansas
University of Kansas
Tax Shelters, Tax Havens and Permanently Reinvested Earnings
April 14 Michelle Hanlon
Jeffrey Hoopes
Nemit Shroff
Massachusetts Institute of Technology
University of Michigan
University of Michigan
Uncle Sam is Watching: The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
April 7 Dirk E. Black
Shane S. Dikolli
Scott Dyreng
Duke University
Duke University
Duke University
CEO Pay-for-Complexity and Opaque Multinational Diversification
Mar 31 Jeffrey Hoopes
Devan Mescall
Jeffrey Pittman
University of Michigan
University of Saskatchewan
Memorial University of Newfoundland
IRS Monitoring, Corporate Tax Avoidance, and Governance in Public Firms
Mar 24 Scott Dyreng
Bradley Lindsey
Duke University
College of William and Mary
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
  Scott Dyreng
Bradley Lindsey
Kevin Markle
Douglas Shackleford
Duke University
College of William and Mary
Dartmouth College
University of North Carolina and NBER
Taxes and the Clustering of Foreign Subsidiaries
Mar 10 Kenneth Klassen
Stacie LaPlante
The University of Waterloo
The University of Georgia
A Multi-period Perspective on Cross-Jurisdictional Income Shifting
  Kenneth Klassen
Stacie LaPlante
The University of Waterloo
The University of Georgia
The Effect of Foreign Reinvestment Opportunities and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting
Feb 17 Charles Christian
Thomas Schultz
Arizona State University
Miami University of Ohio
ROA-Based Estimates of Income Shifting by U.S. Multinational Corporations
Feb 10 Katharine Drake Arizona State University Book-Tax Differences and Firm Life Cycle
Feb 3 Michael Donohoe University of Florida Financial Derivatives in Corporate Tax Avoidance: An Empirical Examination of New Users
Jan 27 Paul Beck
Pete Lisowosky
University of Illinois at Urbana-Champaign
University of Illinois at Urbana-Champaign
Financial Statement Incentives and Benefits of Voluntary Real Time Tax Audits
Jan 25 Bradley Blaylock University of Washington Is Tax Avoidance Associated with Managerial Rent Extraction from Shareholders Among Poorly Governed U.S. Firms?
Jan 20 Allison Koester University of Washington Investor Valuation of Tax Avoidance through Uncertain Tax Positions
Jan 18 Alex Edwards University of Washington Does the Deferred Tax Asset Valuation Allowance Signal Firm Creditworthiness?

Fall 2010

Date Author Affiliation Title
Dec 16 Jennifer Blouin
Jana Raedy
Douglas Shackelford
University of Pennsylvania
University of North Carolina
University of North Carolina
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
Nov 11 Jana Raedy
Jeri Seidman
Douglas Shackelford
University of North Carolina
University of Texas
University of North Carolina
Is there Information Content in the Tax Footnote?
Nov 4 Pete Lisowosky
Devan Mescall
Garth Novack
Jeffrey Pittman
University of Illinois at Urbana-Champaign
University of Saskatchewan
University of Washington Tacoma
Memorial University of Newfoundland
The Importance of Tax Aggressiveness to Corporate Borrowing Costs
Oct 28 Lillian Mills
Sarah Nutter
Casey Schwab
University of Texas at Austin
George Mason University
The University of Georgia
Do federal contractors suffer tax-related political costs?
Oct 21 Joseph Comprix
Roger Graham
Jared Moore
Syracuse University
Oregon State University
Oregon State University
Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors
Oct 7 Jeong-Bon Kim
Oliver Li
Yingua Li
City University of Hong Kong
Universty of Arizona
Purdue University
Corporate Tax Avoidance and Bank Loan Contracting
Sept 30 Joseph Comprix
Lillian Mills
Andrew Schmidt
Syracuse University
University of Texas
Columbia University
Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management
Sept 16 Jake Thomas
Frank Zhang
Yale University
Yale University
Valuation of Tax Expense
Sept 2 Sonja Rego
Ryan Wilson
Xiaoli Tian
University of Iowa
University of Iowa
University of Iowa
Did FIN 48 Stop "Last Chance " Earnings Management through Tax Reserves?
Aug 26 David Guenther University of Oregon What do we Learn from Large Book-Tax Differences?
Aug 19 Jenny Brown
Katharine Drake
Melissa Martin
Arizona State University
Arizona State University
Arizona State University
Is less really more? The moderating effect of tax risk on tax avoidance

Summer 2010

Date Author Affiliation Title
Aug 12 Amy Dunbar
Linda Kolbasovsky
John Phillips
University of Connecticut
University of Connecticut
University of Connecticut
FIN 48 Adoption Disclosures
Jul 14 Jared Moore
David Neubaum
Oregon State University
Oregon State University
The Relation between CEO Retirement and Tax Reporting Aggressiveness
Jul 1 Sanjay Gupta
Lillian Mills
Erin Towry
Michigan State University
University of Texas
University of Texas
Did FIN 48 Arrest the Trend in Multistate Tax Avoidance?
Jun 9 Dan Dhaliwal
Steve Kaplan
Rick Laux
Eric Weisbrod
University of Arizona
Arizona State University
Penn State
Arizona State University
The Information Content of Tax Expense for Firms Reporting Losses

Spring 2010

Date Author Affiliation Title
May 18 Inder Khurana
William Moser
University of Missouri
University of Missouri
Institutional Ownership and Tax Aggressiveness
April 30 John Robinson
Stephanie Sikes
Connie Weaver
University of Texas
University of Pennsylvania
Texas A&M University
Performance Measurement of Corporate Tax Departments
Mar 12 Kristina Minnick
Tracy Noga
Bentley University
Bentley University
Do Corporate Governance Characteristics Influence Tax Management?
Feb 26 Raquel Alexander
Mike Ettredge
Mary Stone
Lili Sun
University of Kansas
University of Kansas
University of Kansas
University of North Texas
Assessing Uncertain Tax Benefit Aggressiveness