Richard C. Sansing

Tuck School of Business at Dartmouth

Associate Dean for Faculty and Benjamin Ames Kimball Professor of the Science of Administration

100 Tuck Hall

Hanover, NH 03755

United States

  • Tuck School of Business at Dartmouth

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    • Tel: 603-646-0392
    • Fax: 603-646-1308
SCHOLARLY PAPERS

41

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Scholarly Papers (41)

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1.

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
Erin Henry and Richard C. Sansing
University of Arkansas - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 1,478 (22,584)
Citation 54

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Cash effective tax rate, truncation bias, tax avoidance, scaling

2.

Valuing the Deferred Tax Liability

Downloads 993 (40,245)
Citation 3

Valuing the Deferred Tax Liability

Number of pages: 12 Posted: 27 Jul 1998
Richard C. Sansing
Tuck School of Business at Dartmouth
Downloads 993 (39,642)
Citation 3

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Valuing the Deferred Tax Liability

Posted: 18 Nov 1998
Richard C. Sansing
Tuck School of Business at Dartmouth

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3.

Economic Foundations of Valuation Discounts

Number of pages: 23 Posted: 20 Apr 1999
Richard C. Sansing
Tuck School of Business at Dartmouth
Downloads 971 (41,519)
Citation 1

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4.

Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement

Tuck School of Business Working Paper No. 2010-83
Number of pages: 46 Posted: 25 Oct 2010 Last Revised: 17 Apr 2013
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 917 (44,993)
Citation 14

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FIN 48, tax reporting, contracting, unrecognized tax benefits, book income tax expense

5.

Is the Effective Tax Rate an Effective Performance Measure?

Number of pages: 20 Posted: 29 Jul 2005
Robert Halperin and Richard C. Sansing
University of Illinois at Urbana-Champaign and Tuck School of Business at Dartmouth
Downloads 878 (47,709)
Citation 1

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Performance evaluation, tax planning, effective tax rates, agency theory

6.

The Valuation Relevance of Reversing Deferred Tax Liabilities

Number of pages: 30 Posted: 25 Aug 2003
Richard C. Sansing and David A. Guenther
Tuck School of Business at Dartmouth and University of Oregon - Department of Accounting
Downloads 791 (55,033)
Citation 4

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Deferred Income Taxes, Depreciation, Valuation

7.

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes

Tuck School of Business Working Paper No. 2005-24
Number of pages: 37 Posted: 05 Aug 2005
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 777 (56,368)
Citation 3

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Bilateral advance pricing agreements, transfer pricing, tax compliance, game theory

8.

FIN 48 and Tax Compliance

Downloads 735 (60,686)
Citation 8

FIN 48 and Tax Compliance

The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Number of pages: 48 Posted: 04 Dec 2007 Last Revised: 06 Feb 2011
Lillian F. Mills, Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Dartmouth College - Tuck School of Business and Tuck School of Business at Dartmouth
Downloads 735 (59,810)
Citation 8

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tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure

FIN 48 and Tax Compliance

The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Posted: 26 Jan 2010 Last Revised: 06 Feb 2011
Lillian F. Mills, Lillian F. Mills, Richard C. Sansing and Leslie A. Robinson
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business

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tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure

9.

A Model of Transfer Pricing Conflicts between Revenue Canada and the Internal Revenue Service

Number of pages: 29 Posted: 24 Oct 1997
Richard C. Sansing
Tuck School of Business at Dartmouth
Downloads 653 (70,773)

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10.

Income Shifting Using a Cost Sharing Arrangement

Journal of American Taxation Association, Forthcoming
Number of pages: 39 Posted: 31 Oct 2014 Last Revised: 01 Dec 2018
Lisa De Simone and Richard C. Sansing
University of Texas at Austin and Tuck School of Business at Dartmouth
Downloads 565 (84,793)
Citation 4

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intangible property; cost sharing arrangements; income shifting; transfer pricing; commensurate with income standard

11.

Fundamentals of Shareholder Tax Capitalization

Number of pages: 31 Posted: 05 Feb 2002
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 520 (94,040)
Citation 9

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Dividend tax capitalization; Valuation; Tobin's q

12.

Corporate Governance in a Competitive Environment

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 54 Posted: 11 Jun 2006
Richard C. Sansing and Phillip C. Stocken
Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business
Downloads 489 (101,333)
Citation 1

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Corporate governance, board of directors, internal controls, competition

13.

Licensing Intellectual Property with Self-Reported Outcomes

Harvard Business School Accounting & Management Unit Working Paper No. 07-100
Number of pages: 35 Posted: 28 Mar 2007 Last Revised: 28 Sep 2010
Romana L. Autrey and Richard C. Sansing
Willamette University - Atkinson Graduate School of Management and Tuck School of Business at Dartmouth
Downloads 412 (123,986)

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Royalties, licensing, strategic auditing, contract compliance, forensic accounting

14.

The Net Present Value Effective Tax Rate

Downloads 407 (125,747)

The Net Present Value Effective Tax Rate

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 21 Posted: 05 Aug 2011
Jim Musumeci and Richard C. Sansing
Southern Illinois University - Department of Finance and Tuck School of Business at Dartmouth
Downloads 218 (239,915)

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effective tax rate, tax preferences, internal rate of return, net present value

Corporate Tax Preferences: Identification and Accounting Measurement

Tuck School of Business Working Paper No. 2010-84
Number of pages: 32 Posted: 06 Nov 2010 Last Revised: 17 Apr 2013
Jim Musumeci and Richard C. Sansing
Southern Illinois University - Department of Finance and Tuck School of Business at Dartmouth
Downloads 189 (273,608)

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Effective Tax Rate, Tax Preferences

15.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

Downloads 383 (134,804)
Citation 10

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102
Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
University of Texas at Austin, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 383 (133,662)
Citation 10

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tax compliance, multinational taxation, game theory

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
University of Texas at Austin, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

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16.

Measuring Corporate Tax Preferences

Number of pages: 22 Posted: 04 Dec 1998
Amy E. Dunbar and Richard C. Sansing
University of Connecticut - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 380 (135,948)

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17.

Taxation of International Investment and Accounting Valuation

Downloads 362 (143,476)

Taxation of International Investment and Accounting Valuation

Tuck School of Business Working Paper No. 2006-34
Number of pages: 37 Posted: 18 Aug 2006
Anja De Waegenaere and Richard C. Sansing
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Tuck School of Business at Dartmouth
Downloads 362 (142,393)
Citation 6

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Taxation, multinational investment, deferred tax liability, permanently reinvested earnings

Taxation of International Investment and Accounting Valuation

Contemporary Accounting Research, Vol. 25, No. 4, 2008
Posted: 07 Jul 2008
Anja De Waegenaere and Richard C. Sansing
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Tuck School of Business at Dartmouth

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Taxation, multinational investment, permanently reinvested earnings, tax holidays

18.

Transfer Pricing, Formulary Apportionment, and Productive Efficiency

Tuck School of Business Working Paper No. 2008-39
Number of pages: 46 Posted: 18 Sep 2007 Last Revised: 03 Feb 2008
Anja De Waegenaere and Richard C. Sansing
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Tuck School of Business at Dartmouth
Downloads 339 (153,964)
Citation 5

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Formulary apportionment, separate accounting, transfer pricing

19.

Dynamic Tax Planning with an Application to Estate Freezes

Number of pages: 24 Posted: 06 Nov 2003
Richard C. Sansing and Kenneth J. Klassen
Tuck School of Business at Dartmouth and University of Waterloo - School of Accounting and Finance
Downloads 293 (179,708)
Citation 1

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Tax planning, estate freezes, real options, family-owned businesses

20.

Who Benefits from Multinational Tax Law Ambiguity?

Number of pages: 28 Posted: 16 Sep 2003
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 290 (181,610)

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Tax compliance, multinational taxation, double taxation

21.

Do Tax-Exempt Investors Mitigate the Dividend Tax Penalty?

Tuck School of Business Working Paper No. 2006-32
Number of pages: 28 Posted: 23 Feb 2006
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 282 (186,859)
Citation 5

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Dividend tax capitalization, tax clienteles, tax-exempt investors, implicit taxes

22.

Prudent Stewards or Pyramid Builders? Distribution Policies of Private Foundations

Tuck School of Business Working Paper No. 02-18
Number of pages: 30 Posted: 14 Sep 2002
Richard C. Sansing and Robert J. Yetman
Tuck School of Business at Dartmouth and University of California, Davis - Graduate School of Management
Downloads 278 (189,611)
Citation 3

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Private Foundations, Non-profit Organizations, Payout, Minimum Distribution Requirement

23.

The Effect of 'Invisible' Tax Preferences on Investment and Tax Preference Measures

Downloads 237 (222,138)

The Effect of 'Invisible' Tax Preferences on Investment and Tax Preference Measures

Journal of Accounting & Economics (JAE), Vol. 46, 2008
Number of pages: 37 Posted: 28 Aug 2007 Last Revised: 24 Dec 2013
Richard C. Sansing and Leslie A. Robinson
Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business
Downloads 237 (221,318)

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Intangible assets, tax preferences, effective tax rates, financial reporting costs

The Effect of 'Invisible' Tax Preferences on Investment and Tax Preference Measures

Journal of Accounting and Economics, Vol. 46, pp. 389-404, 2008
Posted: 04 Dec 2007 Last Revised: 06 Feb 2011
Richard C. Sansing and Leslie A. Robinson
Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business

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intangible assets, tax preferences, effective tax rates, financial reporting costs

24.

Contingent Fees and Tax Compliance

Downloads 216 (242,627)

Contingent Fees and Tax Compliance

Number of pages: 34 Posted: 04 Feb 1997
Richard C. Sansing and John D. Phillips
Tuck School of Business at Dartmouth and University of Connecticut - Department of Accounting
Downloads 216 (241,949)
Citation 1

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Contingent Fees and Tax Compliance

The Accounting Review, Vol. 73, No. 1, January 1998
Posted: 08 May 1998
Richard C. Sansing and John D. Phillips
Tuck School of Business at Dartmouth and University of Connecticut - Department of Accounting

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25.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 02 Jul 2012
Richard C. Sansing, Jeri K. Seidman and Lisa De Simone
Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and University of Texas at Austin
Downloads 179 (287,360)
Citation 1

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26.

Corporate Taxes, Tax Incidence, and Pretax Returns: Causes and Measurement

Tuck School of Business Working Paper No. 3729546
Number of pages: 14 Posted: 22 Jan 2021 Last Revised: 27 May 2021
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 162 (313,098)

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Tax Incidence, Tax Capitalization, Implicit Tax, Corporate Tax

27.

Tax Loss Carryovers in a Competitive Environment

Downloads 121 (394,329)
Citation 1

Tax Loss Carryovers in a Competitive Environment

Tuck School of Business Working Paper No. 2506636
Number of pages: 34 Posted: 08 Oct 2014 Last Revised: 22 Jul 2017
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 121 (395,922)
Citation 1

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Net operating loss carryovers, R&D investments, capital expenditures

Tax Loss Carryovers in a Competitive Environment

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2020
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam

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Net operating loss carryovers, R&D investments, capital expenditures

28.

Taxing Multinational Income Based on Value Creation Versus Value Realization: An Industry Perspective

Downloads 103 (442,989)

Taxing Multinational Income Based on Value Creation Versus Value Realization: An Industry Perspective

Tuck School of Business Working Paper No. 3558172
Number of pages: 37 Posted: 15 Apr 2020 Last Revised: 14 Nov 2022
Richard C. Sansing
Tuck School of Business at Dartmouth
Downloads 103 (445,824)

Abstract:

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transfer pricing, intangible assets, multinational taxation, brands

Taxing Multinational Income Based on Value Creation Versus Value Realization: An Industry Perspective

Review of Accounting Studies, 2022
Posted: 27 Dec 2022
Richard C. Sansing
Tuck School of Business at Dartmouth

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Transfer pricing; multinational taxation; relative residual profit-split; formulary apportionment

29.

The Tax Disadvantage of Debt

Tuck School of Business Working Paper No. 4381695
Number of pages: 20 Posted: 11 Mar 2023
Richard C. Sansing
Tuck School of Business at Dartmouth
Downloads 93 (474,254)

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Capital structure, Underleverage, Corporate tax

30.

Taxing the Transfer of Intellectual Property: Reporting, Auditing, and Revaluation

Tuck School of Business Working Paper No. 3711726
Number of pages: 32 Posted: 08 Dec 2020 Last Revised: 08 Feb 2022
Richard C. Sansing
Tuck School of Business at Dartmouth
Downloads 90 (484,093)

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transfer pricing, intangible assets, multinational taxation

31.

The Minimum Distribution Requirement and Public Policy

Tuck School of Business Working Paper Series
Number of pages: 31 Posted: 22 Aug 2012 Last Revised: 17 Apr 2013
Carolyn Levine and Richard C. Sansing
University of Delaware and Tuck School of Business at Dartmouth
Downloads 63 (592,323)

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Private foundations, minimum distribution requirement

32.

Unintended Consequences of LIFO Repeal: The Case of the Oil Industry

Forthcoming, The Accounting Review, September 2012
Posted: 10 Jun 2010 Last Revised: 16 Apr 2013
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth

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LIFO, FIFO, tax incidence

33.

Multinational Taxation and R&D Investments

The Accounting Review, July 2012
Posted: 25 Mar 2010 Last Revised: 29 Feb 2012
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam

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Multinational taxation, R&D investment, Transfer pricing, Patent races

34.

Who Benefits from Inconsistent Multinational Tax Transfer Pricing Rules?

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Posted: 09 Nov 2005
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam

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Tax compliance, transfer pricing, double taxation, tax law inconsistency

35.

Joint Ventures between Non-Profit and For-Profit Organizations

Posted: 12 Apr 2001
Richard C. Sansing
Tuck School of Business at Dartmouth

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36.

In Search of Profits: Measuring Income from the Unrelated Commercial Use of a Tax-Exempt Organization's Assets

Posted: 12 Jan 2001
Richard C. Sansing
Tuck School of Business at Dartmouth

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Unrelated business income tax, exempt organizations, income measurement

37.

The Weighting Game: Formula Apportionment as an Instrument of Public Policy

Posted: 26 Jun 2000
Bharat N. Anand and Richard C. Sansing
Harvard University - Strategy Unit and Tuck School of Business at Dartmouth

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38.

Relationship-Specific Investments and the Transfer Pricing Paradox

Posted: 16 Sep 1999
Richard C. Sansing
Tuck School of Business at Dartmouth

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39.

Strategic Tax and Financial Reporting Decisions: Theory and Evidence

Posted: 13 Aug 1998
Lillian F. Mills, Lillian F. Mills and Richard C. Sansing
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Tuck School of Business at Dartmouth

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40.

Relationship Specific Investments and the New Transfer Pricing Regulations

Posted: 03 Jul 1998
Richard C. Sansing
Tuck School of Business at Dartmouth

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41.

Fundamental Properties of Financial Accounting Measures of Corporate Income Tax Liabilities

Posted: 27 Jun 1997
Richard C. Sansing
Tuck School of Business at Dartmouth

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