Michelle L. Nessa

Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management

East Lansing, MI 48824-1121

United States

  • Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management

SCHOLARLY PAPERS

8

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2,028

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in Total Papers Citations

21

Scholarly Papers (8)

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1.

The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns

Forthcoming, National Tax Journal, MIT Sloan Research Paper No. 6888-23
Number of pages: 53 Posted: 09 Jan 2023 Last Revised: 17 May 2023
Michelle Hanlon and Michelle L. Nessa
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 499 (119,414)

Abstract:

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International taxation, financial accounting, Pillar 2, Pillar 1

2.

The Consequences of Limiting the Tax Deductibility of R&D

Stanford University Graduate School of Business Research Paper No. 4998845
Number of pages: 60 Posted: 21 Nov 2024
Mary Cowx, Rebecca Lester and Michelle L. Nessa
Arizona State University (ASU) - W.P. Carey School of Business, Stanford Graduate School of Business and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 364 (172,136)

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R&D, Tax, Incentives

3.

The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Number of pages: 65 Posted: 14 Jun 2022 Last Revised: 21 Oct 2024
Michelle L. Nessa, Anh Persson, Jane Z. Song, Erin Towery and Mary E. Vernon
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of Missouri - Trulaske College of Business, University of Georgia and University of Illinois at Chicago - Department of Accounting
Downloads 350 (179,681)
Citation 6

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Country-by-country reporting, disclosure regulation, BEPS, income shifting, IRS

4.

Does FIN 48 Improve Firms' Estimates of Tax Reserves?

Number of pages: 52 Posted: 16 Apr 2015 Last Revised: 03 Sep 2016
Cristi A. Gleason, Lillian F. Mills, Lillian F. Mills and Michelle L. Nessa
University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 306 (207,713)
Citation 12

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FIN 48; tax reserves; Auditor-provided tax services

5.

What Do Investors Infer About Future Cash Flows from Foreign Earnings for Firms with Low Average Foreign Tax Rates?

Number of pages: 52 Posted: 15 May 2015 Last Revised: 27 Nov 2015
Michelle L. Nessa, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of California-IrvineUniversity of California-Irvine and University of Iowa - Henry B. Tippie College of Business
Downloads 288 (221,344)
Citation 2

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Earnings response coefficients, permanently reinvested earnings, reinvestment, growth, corporate governance

6.

The Effect of Unaudited Tax Positions on Corporate Tax Aggressiveness: Evidence from Statute of Limitations Lapses

Number of pages: 56 Posted: 13 Sep 2021 Last Revised: 07 Feb 2022
Matthew Holt, Michelle L. Nessa and Erin Towery
University of Georgia - J.M. Tull School of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Georgia
Downloads 221 (288,077)
Citation 1

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Tax Authority, Statute of Limitations, Tax Aggressiveness, Corporate Disclosure, Unrecognized Tax Benefits

7.

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

https://meridian.allenpress.com/accounting-review/article-abstract/96/3/287/439905/How-Do-Reductions-in-Foreign-Country-Corporate-Tax
Posted: 15 Jun 2018 Last Revised: 08 Apr 2022
Jaewoo Kim, Michelle L. Nessa and Ryan J. Wilson
University of Oregon - Department of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Iowa - Henry B. Tippie College of Business

Abstract:

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Tax Cuts; Competition; Foreign Tax Rates; Investment; Product Differentiation; Productivity

8.

Repatriation Tax Costs and U.S. Multinational Companies' Shareholder Payouts

Accounting Review, Forthcoming
Posted: 20 Mar 2015 Last Revised: 20 Oct 2016
Michelle L. Nessa
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management

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Repatriation taxes, dividends, repurchases