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Research & Publications
PUBLISHED ARTICLES IN REFEREED JOURNALS
Financial accounting measures of tax aggressiveness: contracting and measurement. Contemporary Accounting Research, 32 (March 2015): 223-242 (co-authored with Anja De Waegenaere and Jacco Wielhouwer).
Licensing intellectual property with self-reported outcomes. Journal of Accounting, Auditing and Finance 29 (July 2014): 260-277 (co-authored with Romana Autrey).
The private foundation minimum distribution requirement and public policy. Journal of the American Taxation Association 36 (Spring 2014): 165-180 (co-authored with Carolyn Levine).
Corporate Tax Preferences: Identification and Accounting Measurement. Journal of the American Taxation Association 36 (Spring 2014): 89-103 (co-authored with James Musumeci).
When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial? The Accounting Review, Nov. 2013, Vol. 88 Issue 6, p. 1971 (co-authored with Lisa De Simone and Jeri Seidman.)
Unintended Consequences of LIFO Repeal: The Case of the Oil Industry. The Accounting Review 87 (September 2012): 1589-1602 (co-authored with David Guenther).
Multinational taxation and R&D investments. The Accounting Review 87 (July 2012): 1197-1217 (co-authored with Anja De Waegenaere and Jacco Wielhouwer).
Inconsistent transfer prices and the location of mobile capital. National Tax Journal 63 (December 2010, Part II): 1085-1110 (co-authored with Anja De Waegenaere).
Inconsistent transfer prices and the location of mobile capital. National Tax Journal December 2010, 63 (4, Part 2), 1085–1110 (co-authored with Anja De Waegenaere).
The effect of tax-exempt investors and risk on stock ownership and expected returns. The Accounting Review 85 (May 2010): 849-875 (co-authored with Dave Guenther).
FIN 48 and tax compliance. The Accounting Review Vol. 85, No. 5, pp. 1721-1742, 2010 (co-authored with Lillian Mills and Leslie Robinson).
Taxation of international income and accounting valuation. Contemporary Accounting Research Volume 25, Issue 4, Winter 2008, Pages: 1045–1066 (co-authored with Anja De Waegenaere).
The effect of “invisible” tax preferences on investment and tax preference measures. Journal of Accounting and Economics Volume 46, Issues 2–3, December 2008, Pages 389–404 (co-authored with Leslie Robinson).
Using bilateral advance pricing agreements to resolve tax transfer pricing disputes. National Tax Journal 60 (June 2007): 173-191 (co-authored with Anja De Waegenaere and Jacco Wielhouwer).
Fundamentals of shareholder tax capitalization. Journal of Accounting and Economics 42 (December 2006): 371-384 (co-authored with Dave Guenther).
Governing private foundations using the tax law. Journal of Accounting and Economics 41 (September 2006): 363-384 (co-authored with Robert Yetman).
Who benefits from inconsistent multinational tax transfer pricing rules? Contemporary Accounting Research 23 (Spring 2006): 103-131 (co-authored with Anja De Waegenaere and Jacco Wielhouwer).
A model of dynamic tax planning with an application to estate freezes. Journal of the American Taxation Association 28 (Spring 2006): 1-24 (co-authored with Ken Klassen).
The valuation relevance of reversing deferred tax liabilities. Accounting Review 79 (April 2004): 437-451 (co-authored with David Guenther).
Valuation of a firm with a tax loss carryover. Journal of the American Taxation Association 25 (2003 Supplement): 65-82 (co-authored with Anja De Waegenaere and Jacco L. Wielhouwer).
Measuring corporate tax preferences. Journal of the American Taxation Association 24 (Fall 2002): 1-17 (co-authored with Amy Dunbar).
In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization’s assets. Accounting Review 76 (April 2001): 245-262.
The weighting game: Formula apportionment as an instrument of public policy. National Tax Journal 53 (June 2000): 183-199 (co-authored with Bharat Anand.)
Strategic tax and financial reporting decisions: Theory and evidence. Contemporary Accounting Research 17 (Spring 2000): 85-106 (co-authored with Lillian Mills.)
Joint ventures between non-profit and for-profit organizations. Journal of the American Taxation Association 22 (2000 Supplement): 76-88.
Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. Accounting Review 75 (January 2000): 1-12 (co-authored with David Guenther).
Relationship-specific investments and the transfer pricing paradox. Review of Accounting Studies 4 (June 1999): 119-134.
Economic foundations of valuation discounts. Journal of the American Taxation Association 21 (1999 Supplement): 28-38.
Valuing the deferred tax liability. Journal of Accounting Research 36 (Autumn 1998): 357-363.
Distortions caused by the use of arm’s-length transfer prices. Journal of the American Taxation Association 20 (1998 Supplement): 40-50. (co-authored with David Harris).
The unrelated business income tax, cost allocation, and productive efficiency. National Tax Journal 51 (June 1998): 291-302.
How tax policy can thwart regulatory reform: The case of sulfur dioxide emissions allowances. Journal of the American Taxation Association 20 (Spring 1998): 49-59 (co-authored with Todd Strauss).
Contingent fees and tax compliance. Accounting Review 73 (January 1998): 1-18 (co-authored with John Phillips).
Voluntary binding arbitration as an alternative to Tax Court litigation. National Tax Journal 50 (June 1997): 279-296.
Transfer pricing and the taxation of natural resource extraction. Journal of Energy, Finance, & Development 1 (1996): 71-81.
Foreign investment decisions in the presence of real options. Journal of the American Taxation Association 18 (1996 Supplement): 35-44.
The rationally shrinking union. Economics and Politics 8 (March 1996): 51-59 (co-authored with Barry Nalebuff.)
Escaping the transitional gains trap. Journal of Policy Analysis and Management 13 (Summer 1994): 565-570 (co-authored with Peter VanDoren.)
Information acquisition in a tax compliance game. Accounting Review 68 (October 1993): 874-884.
Disclosure policies with multiple users. Journal of Accounting Research 31 (Spring 1993): 92-112 (co-authored with Paul Newman.)
Accounting and the credibility of management forecasts. Contemporary Accounting Research 9 (Fall 1992): 33-45.
International Transfer Pricing. Foundations and Trends in Accounting 9(1): 1-65. now Publishers, Inc: Hanover, MA.
Book Review: Accounting for Income Taxes: Primer, Extant Research, and Future Directions. The Accounting Review 89 (July 2014): 1565-68.
Distribution Policies of Private Foundations. In Handbook of Research on Nonprofit Economics and Management. Bruce A. Seaman and Dennis Young, eds., 2010.
Institutional Philanthropy, in Financing Nonprofits: Putting Theory into Practice. D. Young, editor, 2007, pp. 45-68. Lanham, MD: AltaMira Press (co-authored with Joseph Cordes.)
Comments on “The Changing Role of Auditors in Corporate Tax Planning.” In Taxing Corporate Income in the 21st Century. A. Auerbach, J. Hines, and J. Slemrod, eds., 2007, pp. 341-44.
Invisible Corporate Tax Preferences. Tuck Today 36 (Spring 2007): 28-9.
Average effective tax rate. In The Encyclopedia of Taxation and Tax Policy, second edition. J. Cordes, E. Ebel, and J. Gravelle, eds. 2005, pp. 18-19. Washington, DC: The Urban Institute Press.
Comments on Ed Maydew and Doug Shackelford’s, “The Changing Role of Auditor in Corporate Tax Planning.” Taxing Corporate Income in the 21st Century.
A discussion with reviewers: Insights from the mid-year ATA meetings. Journal of the American Taxation Association (2004 Supplement). (Co-authored with Tom Omer, Sue Porter, Bob Yetman, Anne Magro, Lillian Mills, and Ben Ayers).
Discussion of “Diversification and the Taxation of Capital Gains and Losses.” Proceedings of the 2003 University of Illinois Tax Research Symposium.
Discussion of “The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance.”Journal of the American Taxation Association (2002 Supplement): 46-48.
Discussion of “Materiality and Contingent Tax Liability Reporting.” Proceedings of the 2001 University of Illinois Tax Research Symposium: 31-34.
Discussion of “The impact of deductibility limits on compensation contracts: A theoretical examination.” Journal of the American Taxation Association (2001 Supplement): 66-69.
Average effective tax rate. In The Encyclopedia of Taxation and Tax Policy, J. Cordes, E. Ebel, and J. Gravelle, eds.: 18-20. 1999. Washington, DC: The Urban Institute Press.
Discussion of ‘Costly false detection errors and taxpayer rights legislation: Implications for tax compliance, audit policy, and revenue collections.’ Journal of the American Taxation Association (1997 Supplement): 48-50.
Budgeting for planning and control. Operations Research/Management Science Today, (February 1996): 24-25.
A note on alternative petroleum taxation systems. Resource and Energy Economics 15 (June 1993): 243-246.
Self-audits, penalties, and taxpayer compliance: discussion. Proceedings of the 1993 University of Illinois Tax Research Symposium: 31-34.
Discussion of 'The analytical derivation and empirical test of a tax-adjusted fundamental value model'. Journal of Accounting Research 30 (1992 Supplement): 99-102.