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American Taxation Association Meetings

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1.

Valuation of Pass-Through Entities: Looking at the Bigger Picture

2012 American Taxation Association Midyear Meeting: JLTR Conference
Number of pages: 30 Posted: 13 Feb 2012
Working Paper Series
University of Denver - Daniels College of Business and Fannon Valuation Group
Downloads 1,796
2.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Working Paper Series
Texas A&M University - Department of Accounting, Texas A&M University and University of Oregon
Downloads 984
3.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Working Paper Series
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads 835
4.

Corporate Tax Avoidance: Data Truncation and Loss Firms

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 24 Sep 2013 Last Revised: 08 Jun 2018
Accepted Paper Series
University of Memphis and Tuck School of Business at Dartmouth
Downloads 782
5.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 669
6.

Network Ties Among Low-Tax Firms

Accounting Review, Forthcoming, 2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 52 Posted: 15 Feb 2011 Last Revised: 25 Oct 2013
Accepted Paper Series
Arizona State University (ASU) - W.P. Carey School of Business and University of Arizona - Department of Accounting
Downloads 620
7.

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 57 Posted: 09 Feb 2012 Last Revised: 14 Feb 2012
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 507
8.

One-Book Versus Two-Book System: Learnings from Europe

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 50 Posted: 09 Feb 2012 Last Revised: 02 Mar 2012
Working Paper Series
University of Muenster, University of Muenster and University of Muenster
Downloads 491
9.

A GAAP Critic’s Guide to Corporate Income Taxes

Tax Lawyer, Vol. 66, No. 1, 2012
Number of pages: 42 Posted: 13 Feb 2012 Last Revised: 11 Jun 2013
Accepted Paper Series
Boise State University
Downloads 485
10.

Tax Uncertainty and Voluntary Real-Time Tax Audits

Accounting Review, Vol. 89 No. 3 2014: 867-901
Number of pages: 46 Posted: 15 Feb 2011 Last Revised: 08 May 2015
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 479
11.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 462
12.

Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard

2012 American Taxation Association Midyear Meeting: JLTR Conference
Number of pages: 31 Posted: 13 Feb 2012
Working Paper Series
University of Hartford and affiliation not provided to SSRN
Downloads 441
13.

Rethinking the Source of the Arm's-Length Transfer Pricing Problem

Virginia Tax Review, Vol. 32, No. 3, 2013, pp. 425-459
Number of pages: 35 Posted: 08 May 2013
Accepted Paper Series
Hebrew University of Jerusalem - Faculty of Law
Downloads 346
14.

Is There Information Content in the Tax Footnote?

2011 American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11
Number of pages: 51 Posted: 11 Feb 2011 Last Revised: 20 Sep 2012
Working Paper Series
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 340
15.

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Research Session
Number of pages: 54 Posted: 15 Feb 2011
Working Paper Series
Georgetown University

Multiple version iconThere are 2 versions of this paper

Downloads 339
16.

Relative Valuation of Alternative Methods of Tax Avoidance

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 40 Posted: 13 Feb 2013
Working Paper Series
Auburn University - School of Accountancy
Downloads 309
17.

Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 35 Posted: 09 Feb 2012 Last Revised: 13 Feb 2012
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
Downloads 307
18.

Corporate Political Contributions and Tax Avoidance

2014 American Taxation Association Midyear Meeting
Number of pages: 48 Posted: 03 Mar 2014 Last Revised: 20 Jan 2018
Working Paper Series
School of Business, University of San Diego, Duke University and University of Oklahoma - Michael F. Price College of Business
Downloads 294
19.

Taxation and Executive Compensation: Evidence from Stock Options

Number of pages: 48 Posted: 03 Mar 2014 Last Revised: 18 Mar 2016
Working Paper Series
Carnegie Mellon University
Downloads 293
20.

The Impact of Non-Tax Costs on the Tax-Efficiency of Venture Capital Investments

2011 American Taxation Association Midyear Meeting Paper: JLTR Conference
Number of pages: 42 Posted: 11 Feb 2011 Last Revised: 16 Apr 2013
Working Paper Series
University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Haas School of Business
Downloads 244
21.

One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

2014 JATA Conference, The Accounting Review, Vol. 91, No. 4, 2016
Number of pages: 23 Posted: 03 Mar 2014 Last Revised: 12 Oct 2017
Working Paper Series
Dartmouth College - Accounting, Indiana University - Kelley School of Business and University of Georgia
Downloads 225
22.

The Information Content of Tax Expense: A Discount Rate Explanation

2014 JATA Conference
Number of pages: 55 Posted: 03 Mar 2014 Last Revised: 21 Apr 2016
Working Paper Series
University of Memphis
Downloads 222
23.

Stockholders’ Unrealized Returns and the Market Reaction to Financial Disclosures

Journal of Finance, Forthcoming
Number of pages: 69 Posted: 13 Feb 2013 Last Revised: 12 May 2018
Accepted Paper Series
University of Miami - Department of Accounting
Downloads 201
24.

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

2014 American Taxation Association Midyear Meeting
Number of pages: 57 Posted: 03 Mar 2014 Last Revised: 16 Jan 2016
Working Paper Series
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Iowa - Tippie College of Business

Multiple version iconThere are 3 versions of this paper

Downloads 199
25.

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 48 Posted: 13 Feb 2013
Working Paper Series
University of Georgia, Arizona State University (ASU) - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 188
26.

Deductible Cosmetic Surgery and the Treatment of Transgenderism: An Analysis of the Medical Expense Deduction Post-O’Donnabhain

2012 American Taxation Association Midyear Meeting: JLTR Conference
Number of pages: 32 Posted: 13 Feb 2012
Working Paper Series
Weber State University (WSU) and Weber State University (WSU)
Downloads 153
27.

Tax Professionals’ Perception of Large and Mid-Size Business Tax Law Complexity

2011 American Taxation Association Midyear Meeting Paper: JLTR Conference
Number of pages: 27 Posted: 15 Feb 2011
Working Paper Series
San Jose State University - Donald and Sally Lucas Graduate School of Business and University of North Carolina at Charlotte
Downloads 135
28.

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Number of pages: 36 Posted: 11 Feb 2011 Last Revised: 28 Sep 2013
Working Paper Series
Stanford Graduate School of Business, affiliation not provided to SSRN and Indiana University - Kelley School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 122
29.

Codification of the Economic Substance Doctrine or how Congress Commemorated the Seventy-Fifth Anniversary of the Gregory Case

2011 American Taxation Association Midyear Meeting Paper: JLTR Conference
Number of pages: 22 Posted: 11 Feb 2011 Last Revised: 21 Feb 2011
Working Paper Series
University of Mississippi - Patterson School of Accountancy and Arkansas State University
Downloads 112
30.

Judicial Deference to Regulations in Conflict with Court Decisions and the Administrative Procedures Act Intermountain Insurance Service of Vail, LLC V. Commissioner

2011 American Taxation Association Midyear Meeting Paper: JLTR Conference
Number of pages: 22 Posted: 11 Feb 2011 Last Revised: 15 Feb 2011
Working Paper Series
American University - Kogod School of Business and Bloomsburg University of Pennsylvania - College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 56
31.

'Flipping' the Classroom Using Online Teaching Aids

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
MacEwan University and Grant MacEwan University
32.

Advanced Income Tax Topics Utilizing Romney's Tax Returns

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
Western Carolina University
33.

An Exploration of the Antecedents and Consequences of State Income Tax Nexus: Does Economic Nexus Really Benefit States?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Working Paper Series
Tennessee Tech University and Kansas State University
34.

Analyst Forecasts and the Permanence of the Tax Change Component of Earnings

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
35.

Are More Choices Better? An Experimental Investigation of the Effectiveness of Multiple Tax Incentives

2014 JATA Conference
Posted: 03 Mar 2014
Working Paper Series
University of South Carolina, University of San Diego, Kansas State University and University of Central Florida - Kenneth G. Dixon School of Accounting
36.

Are Reputational Costs a Determinant of Tax Avoidance?

2013 American Taxation Association Midyear Meeting: Tax Avoidance in an International Setting
Posted: 14 Feb 2013 Last Revised: 02 Nov 2016
Working Paper Series
University of South Carolina and University of Oregon
37.

Avoid Losing a Daubert Challenge: Some Best Practices

2014 JLTR Conference
Posted: 03 Mar 2014
Working Paper Series
Louisiana State University, Baton Rouge - Department of Accounting and The University of Mississippi - Patterson School of Accountancy
38.

Communicating Information beyond the Tax Footnote: An Empirical Examination of Effective Tax Rate Forecasts in the MD&A

2013 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 14 Feb 2013
Working Paper Series
University of Connecticut - Department of Accounting
39.

Did FIN 48 Improve Comparability in the Financial Reporting of Income Taxes?

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
University of Connecticut - Department of Accounting and University of Connecticut
40.

Do States’ Interpretations of Nexus Activities Align with States’ Policy Adoptions of Economic Nexus?

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013 Last Revised: 28 Feb 2013
Working Paper Series
Kansas State University and Tennessee Tech University
41.

Effects of Experience on Tax Professionals’ Evaluations of Facts and Judgments

2012 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 13 Feb 2012
Working Paper Series
University of Colorado at Denver and Piedmont College
42.

Federal Income Tax Laws that Cause Individuals’ Marginal and Statutory Tax Rates to Differ

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
University of Missouri at Saint Louis - Accounting Area
43.

Financial Constraints and the Incentive for Tax Planning

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Working Paper Series
University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

44.

Generational Difference in Perception of Tax Equity and Attitudes Towards Compliance

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
University of Alabama, Northeastern University - Accounting Group and University of Northern Iowa
45.

How Do CEO Incentives Affect Corporate Tax Planning and Financial Reporting of Income Taxes?

Review of Accounting Studies,Vol. 21, No. 2, 2016
Posted: 13 Feb 2013 Last Revised: 17 Mar 2017
Accepted Paper Series
University of Tennessee, Knoxville - College of Business Administration, affiliation not provided to SSRN and Indiana University - Kelley School of Business
46.

Insider Trading and IRC Section 6103(e)

2014 JLTR Conference
Posted: 03 Mar 2014
Working Paper Series
North Carolina State University - Department of Accounting, North Carolina State University - Department of Business Management and Georgia Institute of Technology
47.

Life's Two Certainties: An Estate and Gift Consulting Case

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
Arizona State University (ASU) - School of Accountancy and University of South Florida
48.

Liquidity, Investor-Level Tax Rates, and Expected Rates of Return

2012 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 13 Feb 2012
Working Paper Series
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
49.

Managers’ Personal Political Orientation and Corporate Tax Avoidance

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Working Paper Series
University of Oregon and University of Arizona - Department of Accounting
50.

Maximizing the American Opportunity Credit

2014 JLTR Conference
Posted: 03 Mar 2014
Working Paper Series
University of North Georgia