AREAS OF EXPERTISE
Intersection of financial accounting and tax law; financial accounting and tax law issues pertaining to multinational firms, tax policies for intellectual property
ARTICLES PUBLISHED IN REFEREED JOURNALS
- With H. Amberger, "The Initial Effect of U.S. Tax Reform on Foreign Acquisitions," Review of Accounting Studies, 2023
- With S. Bradley and M. Ruf, "The impact of intellectual property box tax regimes on the M&A market," Journal of Accounting and Economics, 2021.
- With J. Blouin and L. Krull, "A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants," National Tax Journal (March) Forum Section, 72 (1), 215–236, 2019
- With J. Hoopes and J. Slemrod, "Public Tax-Return Disclosure," Journal of Accounting and Economics, 66(1), 2018
- With J. Blouin and J. Seidman, "Conflicting Transfer Pricing Incentives and the Role of Coordination," Contemporary Account Research, 35(1), 2018
- With B. Stomberg and E. Towery, "One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting," The Accounting Review, 91(4), 2016
- With S. Bradley and E. Dauchy, "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, 68(4), 2015
- With J. Blouin, "Insights from Academic Participation in the FAF’s Initial PIR: The PIR of FIN 48," Accounting Horizons, 28(3), 2014
- With P. Stocken, "Location of Decision-Rights Within Multinational Firms," Journal of Accounting Research, 51(5), 2013
- With A. Schmidt, "Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements," Journal of the American Taxation Association, 35(2), 2013
- With P. Lisowsky and A. Schmidt, "Do Publicly Disclosed Tax Reserves Tell Us about Privately Disclosed Tax Shelter Activity?" Journal of Accounting Research, 51(3), 2013
- With J. Blouin and L. Krull, "Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?" The Accounting Review, 87(5), 2012
- With J. Slemrod, "Understanding Multidimensional Tax Systems," International Tax and Public Finance, 19(2), 2012
- With L. Mills and R. Sansing, "FIN 48 and Tax Compliance," The Accounting Review, 85(5), 2010
- "Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits," The Accounting Review, 85(2), 2010
- With R. Sansing, "The Effect of ‘Invisible’ Tax Preferences on Investment and Tax Preference Measures," Journal of Accounting and Economics, 46, 2008
ONGOING PROJECTS
Research Projects (ongoing)
- With J. Blouin, "Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income," 2022. STATUS: Conditionally accepted at Journal of Public Economics.
- With J. Blouin, L. Krull, "The tax cuts and jobs act and investment efficiency: The role of accounting," 2023. STATUS: Accepted at the UNC Tax Symposium.
- With S. Froymovich, Y. Konchitchki, "U.S. import tariffs and domestic Corporate Performance," 2023. STATUS: Accepted at the UNC Tax Symposium.
- W J. Hoopes, J. Slemrod, Corporate tax disclosure," 2022. STATUS: Revise and resubmit, Journal of the American Taxation Association.
- With P. Joshi, K. Markle, "Private country-by-country reporting and the misalignment between profits and economic activity," 2022. STATUS: Working paper.
- L. Robinson, "The impact of income tax uncertainty transparency on total tax minimization," STATUS: Work in progress.
- With K. Markle, "Negotiated tax havens," STATUS: Work in progress.
- L. Robinson, "Take and take: COVID aid and tax avoidance," STATUS: Work in progress.
Commissioned work (completed)