PUBLISHED ARTICLES IN REFEREED JOURNALS

• Corporate tax preferences before and after the Tax Cuts and Jobs Act of 2017. National Tax Journal, forthcoming (co-authored with Erin Henry).
• Tax loss carryovers in a competitive environment. Contemporary Accounting Research, forthcoming (co-authored with Anja De Waegenaere and Jacco Wielhouwer).
• Income shifting using a cost sharing arrangement. Journal of the American Taxation Association (41)(1) (Spring 2019): 123-36 (co-authored with Lisa De Simone).
• Corporate tax avoidance: data truncation and loss firms. Review of Accounting Studies 23 (3) (September 2018): 1042-70, (co-authored with Erin Henry).
• Development cost capitalization during R&D races. Contemporary Accounting Research 34 (Fall 2017): 1522-46 (co-authored with Anja De Waegenaere and Jacco Wielhouwer).
• 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.

OTHER PUBLICATIONS

• Discussion of 'The analytical derivation and empirical test of a tax-adjusted fundamental value model'. Journal of Accounting Research 30 (1992 Supplement): 99- 102.
• 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.
• Budgeting for planning and control. Operations Research/Management Science Today, (February 1996): 24-25.
• 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.
• 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 “The impact of deductibility limits on compensation contracts: A theoretical examination.” Journal of the American Taxation Association (2001 Supplement): 66-69.
• 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 “Diversification and the Taxation of Capital Gains and Losses.” Proceedings of the 2003 University of Illinois Tax Research Symposium
• A discussion with reviewers: Insights from the mid-year ATA meetings. Journal of the American Taxation Association (2004 Supplement): forthcoming. (Co-authored with Tom Omer, Sue Porter, Bob Yetman, Anne Magro, Lillian Mills, and Ben Ayers)
• Comments on Ed Maydew and Doug Shackelford’s, “The Changing Role of Auditor in Corporate Tax Planning.” Taxing Corporate Income in the 21st Century (forthcoming).
• 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.
• 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.
• Distribution Policies of Private Foundations. In Handbook of Research on Nonprofit Economics and Management. B Seaman and D. Young, eds., 2010, pp. 42-58.
• Book Review: Accounting for Income Taxes: Primer, Extant Research, and Future Directions. The Accounting Review 89 (July 2014): 1565-68.
• International Transfer Pricing. Foundations and Trends in Accounting 9(1): 1-65. now Publishers, Inc: Hanover, MA.
• Public Policies and Private Foundations: Payout Rates and the (Dreaded) Excise Tax. In Handbook of Research on Nonprofit Economics and Management, 2nd Edition, B Seaman and D. Young, eds., 2017. (co-authored with Patrick Rooney and Jon Bergdoll).
• Effective Tax Rate Based on IRR Has Serious Drawbacks. Tax Notes 171 (June 7, 2021): 1603 and Tax Notes International 102 (June 7, 2021): 1313.
• Payout Requirement. In The Encyclopedia of Nonprofit Management, Leadership, and Governance, Kevin Kearns and Wen-Jiun Wang, eds. 2023