Richard C. Sansing

Dartmouth College - Tuck School of Business

Noble Foundation Professor of Accounting

100 Tuck Hall

Hanover, NH 03755

United States

http://https://faculty.tuck.dartmouth.edu/richard-sansing/

  • Dartmouth College - Tuck School of Business

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

42

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67

Scholarly Papers (42)

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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 Dartmouth College - Tuck School of Business
Downloads 1,582 (22,856)
Citation 71

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

2.

Economic Foundations of Valuation Discounts

Number of pages: 23 Posted: 20 Apr 1999
Richard C. Sansing
Dartmouth College - Tuck School of Business
Downloads 1,024 (43,117)
Citation 1

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3.

Valuing the Deferred Tax Liability

Downloads 1,004 (44,306)

Valuing the Deferred Tax Liability

Number of pages: 12 Posted: 27 Jul 1998
Richard C. Sansing
Dartmouth College - Tuck School of Business
Downloads 1,004 (43,617)
Citation 3

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Valuing the Deferred Tax Liability

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

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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, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 930 (49,279)
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 Dartmouth College - Tuck School of Business
Downloads 898 (51,713)
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
Dartmouth College - Tuck School of Business and University of Oregon - Department of Accounting
Downloads 829 (57,706)
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, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 787 (61,930)
Citation 4

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

8.

FIN 48 and Tax Compliance

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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 Dartmouth College - Tuck School of Business
Downloads 745 (65,582)
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, Dartmouth College - Tuck School of Business 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
Dartmouth College - Tuck School of Business
Downloads 657 (78,184)

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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 Dartmouth College - Tuck School of Business
Downloads 583 (90,868)
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 Dartmouth College - Tuck School of Business
Downloads 529 (102,628)
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
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Downloads 499 (110,282)
Citation 1

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Corporate governance, board of directors, internal controls, competition

13.

The Net Present Value Effective Tax Rate

Downloads 445 (126,246)

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 Dartmouth College - Tuck School of Business
Downloads 250 (233,694)

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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 Dartmouth College - Tuck School of Business
Downloads 195 (296,189)

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Effective Tax Rate, Tax Preferences

14.

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 Dartmouth College - Tuck School of Business
Downloads 423 (133,915)

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

15.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

Downloads 397 (144,133)

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, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 397 (142,822)
Citation 13

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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, Dartmouth College - Tuck School of Business 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 Dartmouth College - Tuck School of Business
Downloads 385 (149,144)

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17.

Taxation of International Investment and Accounting Valuation

Downloads 372 (155,015)
Citation 6

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 Dartmouth College - Tuck School of Business
Downloads 372 (153,720)
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 Dartmouth College - Tuck School of Business

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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 Dartmouth College - Tuck School of Business
Downloads 345 (168,249)
Citation 5

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Formulary apportionment, separate accounting, transfer pricing

19.

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, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 303 (193,231)

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Tax compliance, multinational taxation, double taxation

20.

Dynamic Tax Planning with an Application to Estate Freezes

Number of pages: 24 Posted: 06 Nov 2003
Richard C. Sansing and Kenneth J. Klassen
Dartmouth College - Tuck School of Business and University of Waterloo - School of Accounting and Finance
Downloads 300 (195,275)
Citation 1

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

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 Dartmouth College - Tuck School of Business
Downloads 292 (200,831)
Citation 4

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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
Dartmouth College - Tuck School of Business and University of California, Davis - Graduate School of Management
Downloads 283 (207,457)
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 246 (238,571)

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
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Downloads 246 (237,429)

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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
Dartmouth College - Tuck School of Business 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 219 (266,856)

Contingent Fees and Tax Compliance

Number of pages: 34 Posted: 04 Feb 1997
Richard C. Sansing and John D. Phillips
Dartmouth College - Tuck School of Business and University of Connecticut - Department of Accounting
Downloads 219 (265,842)
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
Dartmouth College - Tuck School of Business 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
Dartmouth College - Tuck School of Business, University of Virginia - McIntire School of Commerce and University of Texas at Austin
Downloads 189 (305,490)
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 Dartmouth College - Tuck School of Business
Downloads 185 (311,280)

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Tax Incidence, Tax Capitalization, Implicit Tax, Corporate Tax

27.

Tax Loss Carryovers in a Competitive Environment

Downloads 126 (427,507)

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, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 126 (429,003)
Citation 4

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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, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam

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

28.

The Tax Disadvantage of Debt

Tuck School of Business Working Paper No. 4381695
Number of pages: 20 Posted: 11 Mar 2023
Richard C. Sansing
Dartmouth College - Tuck School of Business
Downloads 117 (452,138)

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Capital structure, Underleverage, Corporate tax

29.

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

Downloads 117 (452,138)

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
Dartmouth College - Tuck School of Business
Downloads 117 (454,277)

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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
Dartmouth College - Tuck School of Business

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

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
Dartmouth College - Tuck School of Business
Downloads 106 (486,244)

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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 - Accounting & MIS and Dartmouth College - Tuck School of Business
Downloads 70 (627,000)

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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 Dartmouth College - Tuck School of Business

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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, Dartmouth College - Tuck School of Business 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, Dartmouth College - Tuck School of Business 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
Dartmouth College - Tuck School of Business

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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
Dartmouth College - Tuck School of Business

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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 Dartmouth College - Tuck School of Business

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38.

Relationship-Specific Investments and the Transfer Pricing Paradox

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

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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 Dartmouth College - Tuck School of Business

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40.

Relationship Specific Investments and the New Transfer Pricing Regulations

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

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41.

Fundamental Properties of Financial Accounting Measures of Corporate Income Tax Liabilities

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

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42.

Optimal Tax Avoidance and Corporate Social Responsibility with Heterogeneous Consumers and Investors

Number of pages: 30
Richard C. Sansing and Carolyn Levine
Dartmouth College - Tuck School of Business and University of Delaware - Accounting & MIS
Downloads 0

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corporate social responsibility, price competition, heterogeneous preferences, Tax avoidance