Author Page for Douglas A. Shackelford

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 1,682 (17,801)

Citation 5

Abstract:

4.

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

Downloads 1,514 (20,895)

Citation 3

3

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

Number of pages: 32 Posted: 10 Dec 2001

Mary Margaret Myers, James M. Poterba, James M. Poterba, Douglas A. Shackelford and John B. Shoven

University of Chicago - Booth School of Business, National Bureau of Economic Research (NBER)Massachusetts Institute of Technology (MIT) - Department of Economics, University of North Carolina Kenan-Flagler Business School and Stanford University - Department of Economics

Downloads 1,040 (35,636)

Abstract:

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

Number of pages: 46 Posted: 05 Jan 2002

Mary Margaret Myers, James M. Poterba, James M. Poterba, Douglas A. Shackelford and John B. Shoven

University of Chicago - Booth School of Business, National Bureau of Economic Research (NBER)Massachusetts Institute of Technology (MIT) - Department of Economics, University of North Carolina Kenan-Flagler Business School and Stanford University - Department of Economics

Downloads 387 (127,112)

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 Last Revised: 28 Apr 2023

Mary Margaret Myers, James M. Poterba, James M. Poterba, Douglas A. Shackelford and John B. Shoven

University of Chicago - Booth School of Business, National Bureau of Economic Research (NBER)Massachusetts Institute of Technology (MIT) - Department of Economics, University of North Carolina Kenan-Flagler Business School and Stanford University - Department of Economics

Downloads 87 (480,294)

Abstract:

5.

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

Number of pages: 38 Posted: 29 Nov 2003

Jennifer 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 1,325 (25,516)

Citation 25

Abstract:

6.

Is There Information Content in the Tax Footnote?

Downloads 1,220 (28,800)

Citation 23

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 797 (51,600)

Citation 19

Abstract:

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 423 (114,541)

Citation 20

Abstract:

7.

Employee Stock Options, Corporate Taxes and Debt Policy

Downloads 1,207 (29,239)

Citation 58

3

Employee Stock Options, Corporate Taxes and Debt Policy

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 1,134 (31,599)

Citation 2

Abstract:

Employee Stock Options, Corporate Taxes and Debt Policy

NBER Working Paper No. w9289

Number of pages: 47 Posted: 19 Oct 2002 Last Revised: 20 Nov 2022

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 73 (534,166)

Citation 10

Abstract:

Employee Stock Options, Corporate Taxes, and Debt Policy

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:

8.

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

Downloads 649 (68,598)

2

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

Number of pages: 41 Posted: 28 Apr 2000

Jennifer 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 576 (78,691)

Abstract:

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

NBER Working Paper No. w7644

Number of pages: 41 Posted: 16 May 2000 Last Revised: 21 Nov 2022

Jennifer 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 73 (534,166)

Abstract:

9.

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

Downloads 637 (70,253)

Citation 6

2

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 at Ann Arbor

Downloads 562 (81,220)

Abstract:

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 Last Revised: 06 Mar 2022

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 at Ann Arbor

Downloads 75 (525,706)

Citation 2

Abstract:

10.

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 597 (76,207)

Citation 3

Abstract:

11.

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

Downloads 540 (86,310)

2

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

Number of pages: 32 Posted: 19 Jan 2001

Jennifer 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 465 (102,540)

Citation 1

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 Last Revised: 23 Nov 2022

Jennifer 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 75 (525,706)

Abstract:

12.

Employee Stock Options and Taxes

Number of pages: 21 Posted: 15 Apr 2005

Courtney H. Edwards Knoll, 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 517 (91,129)

Abstract:

13.

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

Downloads 500 (94,918)

Citation 45

2

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 429 (112,709)

Abstract:

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

NBER Working Paper No. w12342

Number of pages: 43 Posted: 14 Jul 2006 Last Revised: 23 Sep 2022

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 71 (542,661)

Citation 3

Abstract:

14.

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

Michigan State University and University of North Carolina Kenan-Flagler Business School

Downloads 473 (102,005)

Citation 3

Abstract:

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 456 (105,993)

Citation 3

Abstract:

16.

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 400 (123,450)

Citation 3

Abstract:

17.

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

Downloads 342 (147,044)

Citation 1

2

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

Number of pages: 38 Posted: 12 Oct 2000

Jennifer 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 291 (173,411)

Citation 1

Abstract:

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 Last Revised: 21 Nov 2022

Jennifer 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 (642,819)

Abstract:

18.

Diversification and the Taxation of Capital Gains and Losses

Downloads 288 (176,341)

2

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 241 (209,772)

Abstract:

Diversification and the Taxation of Capital Gains and Losses

NBER Working Paper No. w9674

Number of pages: 28 Posted: 11 May 2003 Last Revised: 09 Dec 2022

Richard J. Rendleman and Douglas A. Shackelford

University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 47 (666,669)

Abstract:

19.

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

Downloads 250 (203,280)

Citation 10

3

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 208 (241,563)

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 Last Revised: 06 Jul 2022

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 42 (698,712)

Abstract:

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

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

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20.

The Changing Role of Auditors in Corporate Tax Planning

NBER Working Paper No. w11504

Number of pages: 41 Posted: 08 Sep 2005 Last Revised: 09 Dec 2022

Edward L. Maydew and Douglas A. Shackelford

University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 219 (230,942)

Citation 4

Abstract:

21.

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 - Accounting, Utah State University - School of Accountancy, Michigan State University and University of North Carolina Kenan-Flagler Business School

Downloads 210 (240,011)

Citation 26

Abstract:

22.

The Impact of State Taxes on Self-Insurance

Downloads 201 (249,878)

Citation 5

2

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 159 (306,755)

Abstract:

The Impact of State Taxes on Self-Insurance

NBER Working Paper No. w7453

Number of pages: 39 Posted: 19 Jun 2000 Last Revised: 15 May 2022

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 42 (698,712)

Citation 1

Abstract:

23.

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

Downloads 187 (266,724)

Citation 1

2

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

Number of pages: 47 Posted: 09 Mar 2003

Jennifer 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 187 (266,461)

Citation 1

Abstract:

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

Posted: 09 Mar 2003

Jennifer 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:

24.

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 182 (273,077)

Citation 1

Abstract:

25.

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 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 176 (281,207)

Citation 1

Abstract:

26.

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?

NBER Working Paper No. w15091

Number of pages: 48 Posted: 20 Jun 2009 Last Revised: 27 Mar 2023

Kevin Markle and Douglas A. Shackelford

Michigan State University and University of North Carolina Kenan-Flagler Business School

Downloads 158 (308,149)

Abstract:

27.

Cross-Country Comparisons of Corporate Income Taxes

NBER Working Paper No. w16839

Number of pages: 48 Posted: 28 Feb 2011 Last Revised: 07 Jul 2023

Kevin Markle and Douglas A. Shackelford

Michigan State University and University of North Carolina Kenan-Flagler Business School

Downloads 142 (336,345)

Citation 9

Abstract:

28.

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

NBER Working Paper No. w10301

Number of pages: 39 Posted: 11 Nov 2004 Last Revised: 26 Aug 2022

Jennifer 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 126 (368,597)

Abstract:

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 Last Revised: 01 Sep 2022

Jennifer 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 101 (432,405)

Abstract:

30.

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 Last Revised: 27 Jan 2023

Jennifer 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 82 (493,294)

Citation 14

Abstract:

31.

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 Last Revised: 26 Oct 2022

Mark H. Lang and Douglas A. Shackelford

University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 77 (511,765)

Citation 5

Abstract:

32.

Intertemporal Tax Discontinuities

NBER Working Paper No. w7451

Number of pages: 35 Posted: 30 Mar 2000 Last Revised: 12 Nov 2022

Douglas A. Shackelford and Robert E. Verrecchia

University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - Accounting Department

Downloads 61 (579,346)

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 Last Revised: 11 Feb 2023

Kevin Markle and Douglas A. Shackelford

Michigan State University and University of North Carolina Kenan-Flagler Business School

Downloads 51 (630,092)

Citation 1

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 Last Revised: 01 Jun 2023

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 39 (701,507)

Citation 3

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 5 (988,184)

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Abstract:

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

Douglas A. Shackelford

University of North Carolina Kenan-Flagler Business School

Meade H. Willis Distinguished Professor of Taxation

National Bureau of Economic Research (NBER)

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Scholarly Papers (39)

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

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