Leslie Robinson

PROFESSOR OF BUSINESS ADMINISTRATION

ABOUT

Leslie Robinson teaches financial accounting in the MBA and Business Bridge programs. Before joining the Tuck faculty in 2006, Leslie was an adjunct lecturer at the Kenan-Flagler Business School of the University of North Carolina where she earned her Ph.D. in Accounting. She is among Poets and Quants 40 best business school professors under the age of 40.

Her research interests include the interaction of tax and accounting policy, and her expertise centers on the tax and accounting issues associated with multinational operations. Leslie has published her work in leading academic journals including The Accounting Review, the Journal of Accounting and Economics, and the Journal of Accounting Research. Leslie receives grants by national and international policy organizations to fund ongoing research, which she is invited to present at conferences and business schools in the U.S. and abroad each year.

Before entering academia, she practiced as a CPA in the tax practice of Ernst & Young LLP and as a manager of tax planning for Wachovia Corporation from 1999 through 2002. The American Institute of CPAs named Leslie to the Candidate High Distinction Report in 1999 for being among the 100 highest scoring candidates nationally who took and passed all four sections of the CPA exam.

Highlights

The Pacesetter  //

A conversation with Leslie Robinson, associate professor of business administration. Read the article.

2016 ATA Tax Manuscript Award  //

Leslie Robinson received the American Tax Association’s 2016 Tax Manuscript Award for her research paper “Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?” published in the Journal of Accounting Research in 2013. Read the article.

Negotiated Tax Havens  //

Using several novel data sources on tax concessions granted in the EU, the authors find that both domestic- and foreign-owned companies receive economically significant tax benefits from state aid. Their finding that tax concessions create significant disparities across firms’ profitability and effective tax rates suggest that any country can operate as a tax haven for any company, without greater supervision and transparency. Download the PDF

The Impact of Patent Box Regimes on the M&A Market  //

Applying panel difference-in-differences and event study methods at the firm level, the authors examine the effects of these modified incentives on the probability that a firm is acquired in the context of international and domestic acquisitions. In patent box regimes with strict nexus requirements, reducing the tax rate on patent income by 1 percentage point is associated with a 2.5 percent reduction in the probability of being acquired for patent-owning firms due to the potential loss of eligibility for preferential taxation. Download the PDF

Contact

E-Mail

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Phone

603-646-4018

Education

  • PhD, Kenan-Flagler Business School, The University of North Carolina at Chapel Hill, 2006
  • BS/MSA, Wayne Calloway School of Business and Accountancy, Wake Forest University, 1999

ACADEMIC COORDINATOR

Rick Rielly
603-646-0163