Research & Publications

PUBLISHED ARTICLES IN REFEREED JOURNALS

OTHER PUBLICATIONS

  • 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.