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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 1,755
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 858
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 798
4.

Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance

2014 American Taxation Association Midyear Meeting
Number of pages: 48 Posted: 24 Sep 2013 Last Revised: 30 Sep 2014
Working Paper Series
University of Tennessee, Knoxville and Tuck School of Business at Dartmouth
Downloads 573
5.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 19 Aug 2015
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Saskatchewan
Downloads 571
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 567
7.

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 484
8.

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 and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 482
9.

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 University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 453
10.

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 449
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, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 408
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 407
13.

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 335
14.

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 324
15.

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 319
16.

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 - Accounting Program and Hunter College - City University of New York
Downloads 304
17.

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 278
18.

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 227
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 - Tepper School of Business
Downloads 211
20.

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 Tennessee, Knoxville
Downloads 194
21.

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 2 versions of this paper

Downloads 186
22.

Stockholders’ Reference-Dependent Preferences and the Market Reaction to Financial Disclosures

Number of pages: 53 Posted: 13 Feb 2013 Last Revised: 15 Jul 2015
Working Paper Series
University of Miami - Department of Accounting
Downloads 179
23.

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 174
24.

Corporate Political Contributions and Tax Avoidance

2014 American Taxation Association Midyear Meeting
Number of pages: 47 Posted: 03 Mar 2014 Last Revised: 09 Sep 2017
Working Paper Series
Tulane University - A.B. Freeman School of Business, Duke University and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 168
25.

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 137
26.

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 129
27.

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, Texas A&M University and Indiana University

Multiple version iconThere are 3 versions of this paper

Downloads 118
28.

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 111
29.

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 55
30.

'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
31.

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
32.

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

Multiple version iconThere are 2 versions of this paper

33.

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
34.

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
35.

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
36.

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 Louisiana State University
37.

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
38.

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
39.

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
40.

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
41.

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
42.

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

43.

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 and University of Northern Iowa
44.

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, Texas A&M University and Indiana University
45.

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
46.

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
47.

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
48.

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
49.

Maximizing the American Opportunity Credit

2014 JLTR Conference
Posted: 03 Mar 2014
Working Paper Series
University of North Georgia
50.

Mr. & Mrs. Smith: A Student Introduction to Federal Tax Compliance and Documentation

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
Suffolk University and University of Alabama