Fabio B. Gaertner

University of Wisconsin - Madison - Department of Accounting and Information Systems

School of Business

975 University Avenue

Madison, WI 53706

United States

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 6,862

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12,049

SSRN CITATIONS
Rank 9,169

SSRN RANKINGS

Top 9,169

in Total Papers Citations

172

CROSSREF CITATIONS

14

Scholarly Papers (20)

1.

Overconfidence and Corporate Tax Policy

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 14 Mar 2014 Last Revised: 30 May 2019
James Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Villanova University
Downloads 1,338 (28,554)
Citation 26

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Overconfidence; tax avoidance; manager effects

2.

The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations

Number of pages: 45 Posted: 30 Jun 2020
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Illinois at Chicago - Department of Accounting
Downloads 1,290 (30,246)
Citation 8

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corporate taxation, tax reform, Tax Cuts and Jobs Act

3.

CEO After-Tax Compensation Incentives and Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 19 Dec 2009 Last Revised: 04 Nov 2015
Fabio B. Gaertner
University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,113 (37,301)
Citation 15

Abstract:

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Tax avoidance, after-tax incentives, CEO incentives, executive compensation

4.

Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure

Number of pages: 45 Posted: 14 Jun 2019 Last Revised: 11 Sep 2020
Richard Carrizosa, Fabio B. Gaertner and Dan Lynch
University of California, Riverside (UCR) - School of Business Administration, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,097 (38,108)
Citation 2

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TCJA, tax reform, interest limitation, capital structure, debt, leverage

5.

The Association between Book-Tax Conformity and Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012 Last Revised: 15 May 2014
University of Oklahoma - Michael F. Price College of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-IrvineUniversity of California-Irvine
Downloads 945 (47,042)
Citation 5

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book-tax conformity, earnings management

6.

Can Paying ‘Too Much’ or ‘Too Little’ Tax Contribute to Forced CEO Turnover?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 23 Oct 2015 Last Revised: 07 May 2017
James Chyz and Fabio B. Gaertner
University of Tennessee, Knoxville - Department of Accounting and Business Law and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 774 (61,819)
Citation 17

Abstract:

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CEO turnover, tax avoidance

7.

The Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 29 Jul 2017
Fabio B. Gaertner, Dan Lynch and Logan B. Steele
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and Oregon State University
Downloads 773 (61,933)

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Segment disclosure, taxes, after-tax incentives

8.

Book-Tax Conformity and Capital Structure

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 16 May 2014 Last Revised: 23 Dec 2016
University of Oklahoma - Michael F. Price College of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-IrvineUniversity of California-Irvine
Downloads 598 (85,926)
Citation 2

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Book-tax conformity, leverage, capital structure

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions

Number of pages: 51 Posted: 07 Nov 2019 Last Revised: 07 Feb 2020
Fabio B. Gaertner, Dan Lynch and Mary Vernon
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Illinois at Chicago - Department of Accounting
Downloads 584 (87,491)
Citation 7

Abstract:

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pensions, tax incentives, tax reform

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Fabio B. Gaertner, Daniel Lynch and Mary Vernon
University of Wisconsin - Madison - Department of Accounting and Information Systems, affiliation not provided to SSRN and University of Illinois at Chicago - Department of Accounting

Abstract:

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pension, tax incentives, tax reform, deferred tax

10.

The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth

Number of pages: 43 Posted: 05 Sep 2015 Last Revised: 18 Feb 2021
Fabio B. Gaertner, Asad Kausar and Logan B. Steele
University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Oregon State University
Downloads 477 (113,836)
Citation 12

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Aggregate earnings, Gross domestic product (GDP), Asymmetric timeliness

11.

The Influence of Ownership and Compensation Practices on Charitable Activities

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 18 Dec 2009 Last Revised: 30 Sep 2013
Leslie Eldenburg, Fabio B. Gaertner and Theodore H. Goodman
University of Arizona, University of Wisconsin - Madison - Department of Accounting and Information Systems and Purdue University - Department of Accounting
Downloads 464 (117,404)
Citation 4

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Nonprofit hospitals, charity care, ownership structure, profit-based incentives

12.

Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform

Kenan Institute of Private Enterprise Research Paper No. 19-15
Number of pages: 53 Posted: 30 Mar 2019 Last Revised: 10 Dec 2019
Fabio B. Gaertner, Jeffrey L. Hoopes and Braden Williams
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Texas at Austin - Department of Accounting
Downloads 450 (121,740)
Citation 29

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Political Economy, Corporate Tax, Competition, Tax Reform, TCJA

13.

Shareholder Wealth Effects of Border Adjustment Taxation

Kenan Institute of Private Enterprise Research Paper No. 18-2
Number of pages: 55 Posted: 24 Apr 2017 Last Revised: 20 Mar 2019
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 420 (131,893)
Citation 5

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Border Adjustment Tax, Border Tax, Corporate Tax, Fundamental Tax Reform

14.

Investor Perceptions of the Book Minimum Tax

Number of pages: 50 Posted: 28 Sep 2022 Last Revised: 06 Feb 2024
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 Technische Universität München (TUM)
Downloads 407 (136,754)

Abstract:

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

15.

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 331 (171,775)
Citation 2

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

16.

A Re-examination of Firm Size and Taxes

Number of pages: 47 Posted: 24 Sep 2021 Last Revised: 26 Apr 2024
Fabio B. Gaertner, Brent Glover and Oliver Levine
University of Wisconsin - Madison - Department of Accounting and Information Systems, Carnegie Mellon University - David A. Tepper School of Business and University of Wisconsin - Madison - Department of Finance
Downloads 328 (173,468)
Citation 2

Abstract:

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Firm size, taxes

17.

Historical Cost, Inflation, and the US Corporate Tax Burden

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Oct 2013 Last Revised: 08 Mar 2015
University of Arizona - Department of Accounting (deceased), University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Gabelli School of Business and University of Southern California - Leventhal School of Accounting
Downloads 256 (223,901)
Citation 1

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Inflation, historical cost, corporate tax burden

18.

Aggregate Tone and Gross Domestic Product

Number of pages: 47 Posted: 18 Feb 2021 Last Revised: 07 Jun 2023
University of Waterloo, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business, Bentley University - Department of Accountancy and Oregon State University
Downloads 244 (234,686)

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Aggregate earnings, gross domestic product (GDP), financial reporting tone, corporate narrative tone, linguistic sentiment, textual analysis, macroeconomic forecasting

19.

Pay-for(eign) Performance: CEO Pay Incentives for Foreign Tax Savings

Number of pages: 53 Posted: 19 Apr 2023
Katie Boylen, Fabio B. Gaertner and Melissa Martin
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Illinois at Chicago
Downloads 160 (344,463)

Abstract:

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CEO compensation, corporate taxation, tax reform, Tax Cuts and Jobs Act JEL Classification: H25, K34

20.

The effect of US tax reform on the taxation of US firms’ domestic and foreign earnings

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Illinois at Chicago - Department of Accounting

Abstract:

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corporate taxation, tax reform, Tax Cuts and Jobs Act