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

14

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CITATIONS
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25

Scholarly Papers (14)

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 Drexel University
Downloads 1,094 (18,839)
Citation 1

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 879 (25,935)
Citation 3

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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
Bradley S. Blaylock, Fabio B. Gaertner 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-Irvine
Downloads 801 (29,525)
Citation 2

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 566 (47,093)

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Segment disclosure, taxes, after-tax incentives

5.

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 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-Irvine
Downloads 535 (50,513)
Citation 1

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Book-tax conformity, leverage, capital structure

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 513 (53,308)
Citation 2

Abstract:

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CEO turnover, tax avoidance

7.

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 357 (82,588)

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

8.

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

Number of pages: 47 Posted: 13 Jun 2018 Last Revised: 27 Oct 2018
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 Wisconsin - Madison
Downloads 314 (95,383)
Citation 2

Abstract:

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pensions, tax incentives, tax reform

9.

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

Number of pages: 43 Posted: 05 Sep 2015 Last Revised: 03 Sep 2017
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 313 (95,737)
Citation 5

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

10.

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 303 (99,144)
Citation 2

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

11.

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 213 (142,362)

Abstract:

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Inflation, historical cost, corporate tax burden

12.

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 190 (158,339)
Citation 1

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

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: 49 Posted: 30 Mar 2019 Last Revised: 15 May 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 142 (203,318)
Citation 2

Abstract:

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

14.

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

Number of pages: 35 Posted: 14 Jun 2019
Richard Carrizosa, Fabio B. Gaertner and Dan Lynch
University of Texas at El Paso - Department of Accounting & Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 82 (299,225)
Citation 1

Abstract:

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