Douglas A. Shackelford

University of North Carolina Kenan-Flagler Business School

Meade H. Willis Distinguished Professor of Taxation

Kenan-Flagler Business School

Chapel Hill, NC 27599-3490

United States

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue

Cambridge, MA 02138

United States

SCHOLARLY PAPERS

39

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395

Scholarly Papers (39)

1.
Downloads 3,163 ( 2,463)
Citation 25

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012
John R. Graham, Jana Smith Raedy and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 3,068 (2,541)
Citation 25

Abstract:

accounting for income taxes, accounting, taxes, earnings management, asset pricing

Research in Accounting for Income Taxes

NBER Working Paper No. w15665
Number of pages: 125 Posted: 25 Jan 2010
John R. Graham, Jana Smith Raedy and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 95 (229,428)
Citation 25

Abstract:

2.
Downloads 2,833 ( 3,011)
Citation 119

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 109 Posted: 12 Oct 2000
Douglas A. Shackelford and Terry J. Shevlin
University of North Carolina Kenan-Flagler Business School and University of California-Irvine
Downloads 2,833 (2,945)
Citation 119

Abstract:

Empirical Tax Research in Accounting

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Nov 2001
Douglas A. Shackelford and Terry J. Shevlin
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

Abstract:

3.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Douglas A. Shackelford, Daniel Shaviro and Joel B. Slemrod
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,360 (9,044)
Citation 3

Abstract:

financial institutions, Pigouvian taxation, 2008 financial crisis, financial reform, financial transactions tax, financial activities tax, bonus taxes

Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry

MIT Department of Economics Working Paper No. 02-04
Number of pages: 32 Posted: 10 Dec 2001
Mary Margaret Myers, James M. Poterba, Douglas A. Shackelford and John B. Shoven
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Department of Economics, University of North Carolina Kenan-Flagler Business School and Stanford University - Department of Economics
Downloads 856 (21,038)

Abstract:

mutual funds, disclosure regulation, intellectual property, patents

Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry

AFA 2002 Atlanta Meetings
Number of pages: 46 Posted: 05 Jan 2002
Mary Margaret Myers, James M. Poterba, Douglas A. Shackelford and John B. Shoven
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Department of Economics, University of North Carolina Kenan-Flagler Business School and Stanford University - Department of Economics
Downloads 348 (68,613)

Abstract:

Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry

NBER Working Paper No. w8653
Number of pages: 32 Posted: 14 Dec 2001
Mary Margaret Myers, James M. Poterba, Douglas A. Shackelford and John B. Shoven
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Department of Economics, University of North Carolina Kenan-Flagler Business School and Stanford University - Department of Economics
Downloads 57 (309,583)

Abstract:

5.

The Initial Impact of the 2003 Reduction in the Dividend Tax Rate

Number of pages: 38 Posted: 29 Nov 2003
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 1,137 (12,942)
Citation 16

Abstract:

dividends, taxes, individual ownership

6.
Downloads 1,109 ( 14,481)
Citation 44

Employee Stock Options, Corporate Taxes and Debt Policy

AFA 2003 Washington, DC Meetings
Number of pages: 58 Posted: 19 Aug 2002
John R. Graham, Mark H. Lang and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 1,063 (15,209)
Citation 44

Abstract:

capital structure, corporate taxes, debt policy, employee stock options, option deductions

Employee Stock Options, Corporate Taxes and Debt Policy

NBER Working Paper No. w9289
Number of pages: 47 Posted: 19 Oct 2002
John R. Graham, Mark H. Lang and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 46 (342,476)
Citation 44

Abstract:

Employee Stock Options, Corporate Taxes, and Debt Policy

Journal of Finance, Vol. 59, No. 4, pp. 1585-1618, August 2004
Posted: 15 Apr 2005
John R. Graham, Mark H. Lang and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Abstract:

Capital structure, corporate taxes, debt policy, employee stock options, option deductions

7.
Downloads 763 ( 25,306)
Citation 2

Is There Information Content in the Tax Footnote?

Number of pages: 58 Posted: 03 Oct 2010 Last Revised: 20 Sep 2012
Jana Smith Raedy, Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 448 (50,607)
Citation 2

Abstract:

book-tax differences, tax footnote, information content

Is There Information Content in the Tax Footnote?

2011 American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11
Number of pages: 51 Posted: 11 Feb 2011 Last Revised: 20 Sep 2012
Jana Smith Raedy, Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 315 (77,012)
Citation 2

Abstract:

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

Number of pages: 41 Posted: 28 Apr 2000
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 544 (39,488)
Citation 3

Abstract:

Capital gains taxes, stock price and volume reactions, quarterly earnings announcements

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

NBER Working Paper No. w7644
Number of pages: 41 Posted: 16 May 2000
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 51 (326,962)
Citation 3

Abstract:

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

Number of pages: 45 Posted: 22 Jan 2007
Douglas A. Shackelford, Joel B. Slemrod and James Sallee
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Michigan
Downloads 520 (41,844)
Citation 6

Abstract:

taxation, financial reporting, accounting, discretion

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

NBER Working Paper No. w12873
Number of pages: 46 Posted: 31 Jan 2007
Douglas A. Shackelford, Joel B. Slemrod and James Sallee
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Michigan
Downloads 47 (339,379)
Citation 6

Abstract:

The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion

Number of pages: 32 Posted: 19 Jan 2001
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 400 (58,177)
Citation 8

Abstract:

The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion

NBER Working Paper No. w8011
Number of pages: 32 Posted: 18 Nov 2000
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 51 (326,962)
Citation 8

Abstract:

11.

Employee Stock Options and Taxes

Number of pages: 21 Posted: 15 Apr 2005
Courtney H. Edwards, John R. Graham, Mark H. Lang and Douglas A. Shackelford
University of North Carolina - Accounting Area, Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 442 (49,603)
Citation 3

Abstract:

Employee stock options, corporate tax rate, capital structure, debt ratio, cash flows

Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?

Number of pages: 44 Posted: 28 Feb 2006
Zhonglan Dai, Edward L. Maydew, Harold H. Zhang and Douglas A. Shackelford
University of Texas at Dallas - School of Management, University of North Carolina at Chapel Hill, University of Texas at Dallas - Naveen Jindal School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 340 (70,542)
Citation 22

Abstract:

Asset pricing, capital gain taxes, capitalization, lock-in effect, Taxpayer Relief Act of 1997

Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?

NBER Working Paper No. w12342
Number of pages: 43 Posted: 14 Jul 2006
Zhonglan Dai, Harold H. Zhang, Edward L. Maydew and Douglas A. Shackelford
University of Texas at Dallas - School of Management, University of Texas at Dallas - Naveen Jindal School of Management, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 37 (374,035)
Citation 22

Abstract:

13.

Corporate Tax Reform, Deferred Taxes, and the Immediate Effect on Book Profits

Number of pages: 25 Posted: 15 Jul 2011
Jana Smith Raedy, Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 356 (57,826)

Abstract:

14.

Bringing Down the Other Berlin Wall: Germany's Repeal of the Corporate Capital Gains Tax

Number of pages: 41 Posted: 22 Jan 2001
Douglas A. Shackelford, Mark H. Lang and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 345 (67,175)
Citation 4

Abstract:

Capital gains taxes, stock price reactions, diversification discount, efficient ownership structure, open economy, financial institutions

15.

Capital Gains Taxes and Stock Return Volatility

Number of pages: 55 Posted: 20 Mar 2007 Last Revised: 22 Sep 2012
Zhonglan Dai, Douglas A. Shackelford and Harold H. Zhang
University of Texas at Dallas - School of Management, University of North Carolina Kenan-Flagler Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 333 (64,630)
Citation 1

Abstract:

Capital Gains Taxes, Stock Return Volatility, Accrued Capital Gains

Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act

Number of pages: 38 Posted: 12 Oct 2000
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 266 (93,108)
Citation 3

Abstract:

Capital Gains Taxes, Trading Volume, Equity Value, Stock Market Returns, Initial Public Offerings

Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act

NBER Working Paper No. w7827
Number of pages: 39 Posted: 12 Aug 2000
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 32 (394,126)
Citation 3

Abstract:

Diversification and the Taxation of Capital Gains and Losses

Number of pages: 28 Posted: 02 May 2003
Richard J. Rendleman and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 220 (113,301)
Citation 1

Abstract:

capital gains taxes, diversification, stock returns

Diversification and the Taxation of Capital Gains and Losses

NBER Working Paper No. w9674
Number of pages: 28 Posted: 11 May 2003
Richard J. Rendleman and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 30 (403,092)
Citation 1

Abstract:

18.

Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes

Tax Law Review, Vol. 65, No. 3, 2012, UNC Kenan-Flagler Research Paper No. 2013-25
Number of pages: 18 Posted: 17 Oct 2012
Kevin Markle and Douglas A. Shackelford
University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 219 (88,092)

Abstract:

Tax, Tax Havens, International

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

Number of pages: 42 Posted: 01 May 1999
Kathy R. Petroni and Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 183 (135,456)
Citation 11

Abstract:

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

NBER Working Paper No. w6590
Number of pages: 31 Posted: 25 Jul 2000
Kathy R. Petroni and Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 30 (403,092)
Citation 11

Abstract:

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

The Accounting Review, July 1999
Posted: 07 Jun 1999
Kathy R. Petroni and Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Abstract:

20.
Downloads 169 (145,619)
Citation 7

The Impact of State Taxes on Self-Insurance

Number of pages: 38 Posted: 07 Jan 2000
Douglas A. Shackelford, Bin Ke and Kathy R. Petroni
University of North Carolina Kenan-Flagler Business School, National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 137 (174,362)
Citation 7

Abstract:

The Impact of State Taxes on Self-Insurance

NBER Working Paper No. w7453
Number of pages: 39 Posted: 19 Jun 2000
Bin Ke, Kathy R. Petroni and Douglas A. Shackelford
National University of Singapore, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 32 (394,126)
Citation 7

Abstract:

Equity Price Pressure from the 1998 Reduction in the Capital Gains Holding Period

Number of pages: 47 Posted: 09 Mar 2003
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 157 (155,375)
Citation 2

Abstract:

Capital gains taxes, initial public offerings, trading volume, price pressure

Equity Price Pressure from the 1998 Reduction in the Capital Gains Holding Period

Journal of American Taxation Association, Forthcoming
Posted: 09 Mar 2003
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Abstract:

capital gains taxes, initial public offerings, trading volume, price pressure

22.

Capital Gains Taxes and the Risk-Return Tradeoff

Number of pages: 61 Posted: 07 Mar 2010 Last Revised: 22 Sep 2012
Zhonglan Dai, Douglas A. Shackelford and Harold H. Zhang
University of Texas at Dallas - School of Management, University of North Carolina Kenan-Flagler Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 145 (160,535)
Citation 1

Abstract:

capital gains taxes, risk-return tradeoff, dividend yield, asset pricing

23.

Does Acquistion by Non-U.S. Shareholders Cause U.S. Firms to Pay Less Tax?

University of North Carolina Chapel Hill Working Paper
Number of pages: 22 Posted: 30 Aug 2003
Jennifer L. Blouin, Julie Collins and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 141 (164,244)
Citation 2

Abstract:

24.

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?

NBER Working Paper No. w15091
Number of pages: 48 Posted: 20 Jun 2009
Kevin Markle and Douglas A. Shackelford
University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 119 (182,475)
Citation 1

Abstract:

25.

The Changing Role of Auditors in Corporate Tax Planning

NBER Working Paper No. w11504
Number of pages: 41 Posted: 08 Sep 2005
Edward L. Maydew and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 100 (197,912)
Citation 12

Abstract:

26.

Did Dividends Increase Immediately after the 2003 Reduction in Tax Rates?

NBER Working Paper No. w10301
Number of pages: 39 Posted: 11 Nov 2004
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 99 (214,229)
Citation 16

Abstract:

27.

Cross-Country Comparisons of Corporate Income Taxes

NBER Working Paper No. w16839
Number of pages: 48 Posted: 28 Feb 2011
Kevin Markle and Douglas A. Shackelford
University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 94 (218,674)
Citation 3

Abstract:

28.

The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals

Number of pages: 49 Posted: 14 Jan 2015
Scott Dyreng, Bradley P. Lindsey, Kevin Markle and Douglas A. Shackelford
Duke University, North Carolina State University, University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 83 (190,506)

Abstract:

international, tax, multinational

29.

Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?

NBER Working Paper No. w13601
Number of pages: 42 Posted: 14 Nov 2007
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 68 (270,288)
Citation 3

Abstract:

30.

Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction

NBER Working Paper No. w6885
Number of pages: 39 Posted: 23 Feb 1999
Mark H. Lang and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 45 (316,112)
Citation 49

Abstract:

31.

Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes

NBER Working Paper No. w16129
Number of pages: 45 Posted: 29 Jun 2010
Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 36 (339,687)
Citation 8

Abstract:

32.

Intertemporal Tax Discontinuities

NBER Working Paper No. w7451
Number of pages: 35 Posted: 30 Mar 2000
Douglas A. Shackelford and Robert E. Verrecchia
University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - Accounting Department
Downloads 36 (349,237)
Citation 19

Abstract:

33.

The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates

NBER Working Paper No. w19621
Number of pages: 35 Posted: 09 Nov 2013
Kevin Markle and Douglas A. Shackelford
University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 18 (415,730)

Abstract:

34.

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?

NBER Working Paper No. w17169
Number of pages: 47 Posted: 25 Jun 2011
Chongyang Chen, Zhonglan Dai, Douglas A. Shackelford and Harold H. Zhang
affiliation not provided to SSRN, University of Texas at Dallas - School of Management, University of North Carolina Kenan-Flagler Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 16 (436,052)
Citation 1

Abstract:

35.

Accounting for Income Taxes: Primer, Extant Research, and Future Directions

Foundations and Trends in Finance, Vol. 7, Nos. 1-2, 2012
Number of pages: 175 Posted: 23 May 2013
John R. Graham, Jana Smith Raedy and Douglas A. Shackelford
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 4 (520,203)

Abstract:

financial reporting, tax accounts, book-tax differences, earnings management

36.

Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Compensation Payments Between U.S. Multinationals' Foreign Affiliates

Posted: 14 Jul 1998
Julie Collins and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Abstract:

37.

The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios

WFIC 96-21
Posted: 05 May 1998
Kathy R. Petroni and Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Abstract:

38.

Taxation Regulation and the Organizational Structure of Property-Casualty Insurers

Posted: 24 Feb 1998
Kathy R. Petroni and Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Abstract:

39.

State and Provincial Corporate Tax Planning: Income, Sales, Compensation and Assets Management

Posted: 09 May 1997
Kenneth J. Klassen and Douglas A. Shackelford
University of Waterloo - School of Accounting and Finance and University of North Carolina Kenan-Flagler Business School

Abstract: