Fabio B. Gaertner

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

School of Business

975 University Avenue

Madison, WI 53706

United States

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

SCHOLARLY PAPERS

20

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115

CROSSREF CITATIONS

14

Scholarly Papers (20)

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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 1,292 (25,392)
Citation 18

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Overconfidence; tax avoidance; manager effects

2.

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 1,056 (34,031)
Citation 15

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

3.

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 Connecticut
Downloads 1,024 (35,540)
Citation 8

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corporate taxation, tax reform, Tax Cuts and Jobs Act

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 952 (39,390)
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
Bradley S. Blaylock, Fabio B. Gaertner, Terry J. Shevlin and Terry J. Shevlin
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 894 (42,949)
Citation 5

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book-tax conformity, earnings management

6.

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 745 (54,994)

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Segment disclosure, taxes, after-tax incentives

7.

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 720 (57,608)
Citation 17

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CEO turnover, tax avoidance

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
Bradley S. Blaylock, Fabio B. Gaertner, Terry J. Shevlin and Terry J. Shevlin
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 587 (74,889)
Citation 1

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Book-tax conformity, leverage, capital structure

9.

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

Downloads 550 (81,258)

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 Connecticut
Downloads 550 (80,328)
Citation 7

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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 Connecticut

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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 462 (100,423)
Citation 7

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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 445 (105,024)
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 411 (115,292)
Citation 22

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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 399 (119,308)
Citation 3

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

14.

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 315 (154,625)
Citation 3

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

15.

Investor Perceptions of the Book Minimum Tax

Number of pages: 35 Posted: 28 Sep 2022
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 Munich
Downloads 268 (182,879)

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

16.

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
Dan S. Dhaliwal, Fabio B. Gaertner, Hye Seung (Grace) Lee and Robert Trezevant
University of Arizona - Department of Accounting (deceased), University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Accounting Area and University of Southern California - Leventhal School of Accounting
Downloads 246 (199,128)

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Inflation, historical cost, corporate tax burden

17.

A Re-examination of Firm Size and Taxes

Number of pages: 43 Posted: 24 Sep 2021 Last Revised: 15 May 2023
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 206 (235,647)

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Firm size, taxes

18.

Aggregate Tone and Gross Domestic Product

Number of pages: 43 Posted: 18 Feb 2021 Last Revised: 12 Jan 2022
Elizabeth Demers, Fabio B. Gaertner, Asad Kausar and Logan B. Steele
University of Waterloo, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Oregon State University
Downloads 185 (260,853)

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

19.

CEO Bonus Incentives for Domestic and Foreign Performance

Number of pages: 46 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 92 (442,776)

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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 Connecticut

Abstract:

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corporate taxation, tax reform, Tax Cuts and Jobs Act