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

17

DOWNLOADS
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Top 6,339

in Total Papers Downloads

8,802

SSRN CITATIONS
Rank 13,187

SSRN RANKINGS

Top 13,187

in Total Papers Citations

75

CROSSREF CITATIONS

16

Scholarly Papers (17)

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 1,212 (21,502)
Citation 12

Abstract:

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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 988 (28,904)
Citation 15

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

3.

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 845 (36,011)
Citation 5

Abstract:

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book-tax conformity, earnings management

4.

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 703 (46,321)

Abstract:

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Segment disclosure, taxes, after-tax incentives

5.

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

Number of pages: 37 Posted: 30 Jun 2020
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 ConnecticutUniversity of Wisconsin - Madison
Downloads 633 (53,591)
Citation 10

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corporate taxation, tax reform, Tax Cuts and Jobs Act

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 603 (56,514)
Citation 17

Abstract:

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CEO turnover, tax avoidance

7.

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
The University of North Carolina at Charlotte, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 584 (58,839)
Citation 2

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

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 565 (61,313)
Citation 1

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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, Mary Vernon 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 ConnecticutUniversity of Wisconsin - Madison
Downloads 497 (71,259)
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, Mary Vernon and Mary Vernon
University of Wisconsin - Madison - Department of Accounting and Information Systems, affiliation not provided to SSRN and University of ConnecticutUniversity of Wisconsin - Madison

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pension, tax incentives, tax reform, deferred tax

10.

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 421 (87,776)
Citation 4

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

11.

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 400 (93,083)
Citation 7

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

12.

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 359 (105,309)
Citation 2

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

13.

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 329 (116,017)
Citation 17

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

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 280 (137,633)
Citation 3

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

15.

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 - Accounting Area and University of Southern California - Leventhal School of Accounting
Downloads 225 (170,944)

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Inflation, historical cost, corporate tax burden

16.

Aggregate Tone and Gross Domestic Product

Number of pages: 36 Posted: 18 Feb 2021
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 93 (344,670)

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

17.

A Re-examination of Firm Size and Taxes

Number of pages: 34 Posted: 24 Sep 2021
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
Downloads 65 (423,609)

Abstract:

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Firm size, taxes