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ASU Tax Readings Group

School of Accountancy
W. P. Carey School of Business
Arizona State University

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

Spring 2013

Date	Author	Affiliation	Title
04-05	D. Guenther S. Matsunaga B. WIlliams	N/A	Corporate Tax Aggressiveness and Firm Risk
03-29	T. Shevlin O. Urcan F. Vasvari	N/A	Corporate Tax Avoidance and Public Debt Costs
03-22	S. Katz U. Khan A.P Schmidt	N/A	Tax Avoidance and Future Profitability
02-21	A. Edwards C. Schwab T. Shevlin	N/A	Financial Constraints and the Incentive for Tax Planning
02-21	S. Dyreng K.S. MArkle	N/A	The Effects of Taxes and Financial Constraints on Income Shifting by the U.S. Multinationals
02-21	C. Chen S. Lai	N/A	Financial Constraint and Tax Aggressiveness
02-12	D. Kenchington	N/A	Is the Average Dividend Tax Rate of Investors Capitalized into Expected Returns?
02-08	E.M. Towery	N/A	How do Disclosures of Tax Aggressiveness to Tax Authorities Affect reporting Decisions?
01-31	K.K. Inger	N/A	Relative Valuation of Alternative Methods of Tax Avoidance

Fall 2012

Date	Author	Affiliation	Title
11-30	K.Klassen P. Lisowsky D. Mescall	N/A	Corporate Tax Compliance: The Role of Internal and External Preparers
11-08	S.S. Neuman T.C. Omer A.P. Schmidt	N/A	Risk and Return: Does Tax Risk Reduce Firms' Effective Tax Rates
10-10	J.R Robinson Y. Xue M.H. Zhang	N/A	Tax Planning and Financial Expertise in the Audit Committee
09-26	Angela Davis David Guenther Linda Krull Brian Williams	University of Oregon	Taxes and Corporate Accountability Reporting: Is Paying Taxes Viewed as Socially Responsible
09-12	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
08-29	Susan Albring Inder K. Khurana Raynolde Pereira	Syracuse University University of Missouri - Columbia	CEO Compensation and Tax Avoidance
08-15	Mark Jackson	University of Nevada, Reno	Tax Differences and Earnings Growth
07-11	Nor Shaipah Abdul Wahab Kevin Holland	University of Southampton	Tax Planning, Corporate Governance and Equity Value

Spring 2012

Date	Author	Affiliation	Title
06-20	Sarah Webber Karrie Davis-Nozem	Georgia Tech	NOL Poison Pills: Using Corporate Law for Tax Purposes
06-20	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
05-10	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
05-02	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
04-04	John Gallemore	University of North Carolina	Deferred Tax Assets and Bank Regulatory Capital
03-21	Alexander Edwards Todd Kravet Ryan Wilson	University of Toronto University of Texas at Dallas University of Iowa	Agency Costs of Permanently Reinvested Earnings
03-07	David Joulfaian	U.S. Department of Treasury	Tax Evasion and Leverage
02-15	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
01-25	Jennifer Blouin Linda Krull Leslie Robinson	University of Pennsylvania University of Oregon Dartmouth College	Where in the World are "Permanently Reinvested" Foreign Earnings?
01-11	Bridget Stomberg Lisa De Siimone	University of Texas University of Texas	Do Investors Incrementally Value Tax Planning By Income Mobile Firms
01-04	Jacob Thomas Frank X. Zhang	Yale University Yale University	Tax Expense Momentum

Fall 2011

Date	Author	Affiliation	Title
12-14	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?
12-7	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
11-30	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
11-09	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
11-02	Leslie Robinson Andrew Schmidt	Dartmouth College North Carolina State University	Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements
10-20	Benjamin C. Ayers Stacie Laplante Casey Schwab	University of Georgia University of Georgia University of Georgia	Does Tax Deferral Enhance Firm Value?
10-14	Dane Christensen Dan Dhaliwal	University of Arizona University of Arizona	Managers' Personal Political Orientation and Corporate Tax Avoidance
10-07	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
09-23	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?
09-16	Karthik Balakrishnan Jennifer Blouin Wayne Guay	University of Pennsylvania University of Pennsylvania University of Pennsylvania	Does Tax Aggressiveness Reduce Transparency?
09-09	Xiaohang (Tina) Wang	San Francisco State University	Tax Avoidance, Corporate Transparency, and Firm Value
08-04	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
06-30	Jeri Seidman Bridget Stromberg	University of Texas University of Texas	Why are Option Compensation and Tax Sheltering Negatively Related?
06-16	Mark Phillips	University of Chicago	Reconsidering the Deterrence Paradigm of Tax Compliance
06-16	James Alm Kim Bloomquist Michael McKee	Tulane University National Headquarters Office of Research Appalachian State University	On the External Validity of Tax Compliance Experiments
06-16	Michelle Hanlon Edward Maydew Jacob Thornock	MIT University of North Carolina University of Washington	An Empirical Analysis of Offshore Tax Evasion
06-02	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
05-12	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
05-05	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?
04-28	Raquel Alexander Janie Whiteaker Poe	University of Kansas University of Kansas	Tax Shelters, Tax Havens and Permanently Reinvested Earnings
04-14	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
04-07	Dirk E. Black Shane S. Dikolli Scott Dyreng	Duke University Duke University Duke University	CEO Pay-for-Complexity and Opaque Multinational Diversification
03-31	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
03-24	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
03-10	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
02-17	Charles Christian Thomas Schultz	Arizona State University Miami University of Ohio	ROA-Based Estimates of Income Shifting by U.S. Multinational Corporations
02-10	Katharine Drake	Arizona State University	Book-Tax Differences and Firm Life Cycle
02-03	Michael Donohoe	University of Florida	Financial Derivatives in Corporate Tax Avoidance: An Empirical Examination of New Users
01-27	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
01-25	Bradley Blaylock	University of Washington	Is Tax Avoidance Associated with Managerial Rent Extraction from Shareholders Among Poorly Governed U.S. Firms?
01-20	Allison Koester	University of Washington	Investor Valuation of Tax Avoidance through Uncertain Tax Positions
01-18	Alex Edwards	University of Washington	Does the Deferred Tax Asset Valuation Allowance Signal Firm Creditworthiness?

Fall 2010

Date	Author	Affiliation	Title
12-16	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
11-11	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?
11-04	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
10-28	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?
10-21	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
10-07	Jeong-Bon Kim Oliver Li Yingua Li	City University of Hong Kong Universty of Arizona Purdue University	Corporate Tax Avoidance and Bank Loan Contracting
09-30	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
09-16	Jake Thomas Frank Zhang	Yale University Yale University	Valuation of Tax Expense
09-02	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?
08-26	David Guenther	University of Oregon	What do we Learn from Large Book-Tax Differences?
08-19	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
08-12	Amy Dunbar Linda Kolbasovsky John Phillips	University of Connecticut University of Connecticut University of Connecticut	FIN 48 Adoption Disclosures
07-14	Jared Moore David Neubaum	Oregon State University Oregon State University	The Relation between CEO Retirement and Tax Reporting Aggressiveness
07-01	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?
06-09	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
05-18	Inder Khurana William Moser	University of Missouri University of Missouri	Institutional Ownership and Tax Aggressiveness
04-30	John Robinson Stephanie Sikes Connie Weaver	University of Texas University of Pennsylvania Texas A&M University	Performance Measurement of Corporate Tax Departments
03-12	Kristina Minnick Tracy Noga	Bentley University Bentley University	Do Corporate Governance Characteristics Influence Tax Management?
02-26	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