Stacie Kelley (Laplante)

University of Wisconsin - Madison

Assistant Professor

975 University Avenue

Madison, WI 53706

United States

  • University of Wisconsin - Madison

    • Email
    • Tel: 608-265-3494
    • Fax: 608-265-3494
SCHOLARLY PAPERS

18

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Top 8,804

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10,814

TOTAL CITATIONS
Rank 7,438

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Top 7,438

in Total Papers Citations

166

Scholarly Papers (18)

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1.

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Downloads 1,941 (18,130)
Citation 15

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley (Laplante)
University of Georgia, Michigan State University and University of Wisconsin - Madison
Downloads 1,941 (17,806)
Citation 15

Abstract:

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book-tax conformity, information content, taxable income, book income, tax planning, earnings qualtiy

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No.1, pp. 1-44, 2009
Posted: 27 Oct 2008 Last Revised: 21 Oct 2010
Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley (Laplante)
University of Georgia, Michigan State University and University of Wisconsin - Madison

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taxable income, book income, information content, tax planning, earnings quality

2.

Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Number of pages: 57 Posted: 12 Apr 2005
Michelle Hanlon, Stacie Kelley (Laplante), Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-IrvineUniversity of California-Irvine
Downloads 1,227 (36,142)
Citation 31

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Book-tax conformity, information content, taxable income, book income

3.

The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

WU International Taxation Research Paper Series No. 2018-03
Number of pages: 62 Posted: 02 Feb 2018 Last Revised: 16 Apr 2024
Tobias Bornemann, Stacie Kelley (Laplante) and Benjamin Osswald
Vienna University of Economics and Business, University of Wisconsin - Madison and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,056 (44,926)
Citation 14

Abstract:

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IP boxes, tax incentive, tax avoidance, income shifting

4.

Accountability and Value Creation Roles of Corporate Governance

Number of pages: 41 Posted: 09 Feb 2005
Ping-Sheng Koh, Stacie Kelley (Laplante) and Yen H. Tong
ESSEC Business School, University of Wisconsin - Madison and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 1,004 (48,258)

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Corporate governance, abnormal accruals, future performance, accountability, value creation

5.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
Benjamin C. Ayers, Stacie Kelley (Laplante) and Sean T. McGuire
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 845 (61,219)
Citation 26

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Credit ratings, taxable income, book income, tax planning

6.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03, Singapore Management University School of Accountancy Research Paper, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 57 Posted: 17 Feb 2021 Last Revised: 20 Feb 2024
Stacie Kelley (Laplante), Christina Lewellen, Dan Lynch and David M. P. Samuel
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems and Singapore Management University - School of Accountancy
Downloads 710 (77,157)
Citation 15

Abstract:

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tax reform, international tax, tax reserves, internal information quality, TCJA, BEAT

7.

Does Tax Deferral Enhance Firm Value?

Number of pages: 51 Posted: 24 Dec 2011
Benjamin C. Ayers, Stacie Kelley (Laplante) and Casey M. Schwab
University of Georgia, University of Wisconsin - Madison and University of North Texas
Downloads 700 (78,385)
Citation 8

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Tax deferral, tax planning, firm value, future profitability, returns

8.

Independence in Appearance, Earnings Conservatism, and Prediction of Future Cash Flows

Number of pages: 47 Posted: 25 Oct 2003
Stacie Kelley (Laplante), D. Shores and Yen H. Tong
University of Wisconsin - Madison, University of Washington - Department of Accounting and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 678 (81,616)
Citation 4

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9.

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
Number of pages: 57 Posted: 21 Apr 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley (Laplante)
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 590 (97,487)
Citation 34

Abstract:

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Income shifting, tax planning

10.

Investor Perceptions of the Book Minimum Tax

Number of pages: 50 Posted: 28 Sep 2022 Last Revised: 06 Feb 2024
Fabio B. Gaertner, Jeffrey L. Hoopes, Stacie Kelley (Laplante) and Max Pflitsch
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Wisconsin - Madison and Technical University of Dortmund
Downloads 506 (118,263)

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book minimum tax, book-tax conformity, Inflation Reduction Act

11.

A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce

Number of pages: 39 Posted: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley (Laplante)
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 370 (169,932)
Citation 3

Abstract:

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tax planning, e-commerce, income shifting

12.

Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era

National Tax Journal, Forthcoming
Number of pages: 31 Posted: 25 Jun 2016 Last Revised: 29 May 2018
Fabio B. Gaertner, Stacie Kelley (Laplante) and Dan Lynch
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 359 (175,572)
Citation 4

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Book-tax differences, tax avoidance, taxable income, corporate income

13.

The Association between Internal Information Quality and State Tax Planning

Number of pages: 44 Posted: 11 Nov 2017
Stacie Kelley (Laplante), Dan Lynch and Mary E. Vernon
University of Wisconsin - Madison, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Illinois at Chicago - Department of Accounting
Downloads 315 (202,199)

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Internal information, tax avoidance, tax planning, state tax

14.

The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting

Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Number of pages: 47 Posted: 13 Jun 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley (Laplante)
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 261 (245,944)
Citation 4

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Income shifting, tax planning, financial reporting incentives, multinational corporations

15.

The Relation Among Trapped Cash, Permanently Reinvested Earnings, and Foreign Cash

Journal of Corporate Finance, Forthcoming
Number of pages: 59 Posted: 30 May 2017
Stacie Kelley (Laplante) and Wayne L. Nesbitt
University of Wisconsin - Madison and Michigan State University, Eli Broad College of Business
Downloads 216 (295,873)
Citation 8

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trapped cash, permanently reinvested earnings, foreign cash, tax planning

16.

Multi-jurisdictional Taxing Rights: Determinants and Implications

Number of pages: 54 Posted: 13 Dec 2024
Katie Boylen, Stacie Kelley (Laplante) and Mary E. Vernon
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Illinois at Chicago - Department of Accounting
Downloads 36 (929,697)

Abstract:

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state corporate income tax, apportionment, taxing rights

17.

Internal Information Quality and State Tax Planning

Contemporary Accounting Research, Forthcoming
Posted: 08 Jul 2021
Stacie Kelley (Laplante), Daniel Lynch and Mary E. Vernon
University of Wisconsin - Madison, affiliation not provided to SSRN and University of Illinois at Chicago - Department of Accounting

Abstract:

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internal information, tax avoidance, tax planning, state tax, foreign tax, federal tax

18.

Limits of Tax Regulation: Evidence from Strategic R&D Classification and the R&D Tax Credit

Journal of Accounting and Public Policy, Forthcoming
Posted: 27 Dec 2018
Stacie Kelley (Laplante), Hollis Ashbaugh Skaife, Laura Swenson and Daniel Wangerin
University of Wisconsin - Madison, Graduate School of Management, UC-Davis, University of Wisconsin - Milwaukee and Wisconsin School of Business

Abstract:

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R&D Tax Credit, R&D, Tax Planning, Tax Avoidance, Tax Strategy