Lisa De Simone

University of Texas at Austin

Associate Professor

2110 SPEEDWAY

Stop B6400

Austin, TX 78705

United States

http://www.lisa-desimone.com

  • University of Texas at Austin

SCHOLARLY PAPERS

20

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Top 10,216

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6,165

SSRN CITATIONS
Rank 13,393

SSRN RANKINGS

Top 13,393

in Total Papers Citations

36

CROSSREF CITATIONS

52

Scholarly Papers (20)

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1.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Downloads 982 ( 30,204)

How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5
Number of pages: 41 Posted: 06 Dec 2014 Last Revised: 23 Sep 2019
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin, MIT - Sloan, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 982 (29,753)
Citation 3

Abstract:

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tax avoidance, effective tax rates, book-tax differences, simulated data

How Reliably Do Empirical Tests Identify Tax Avoidance?

Contemporary Accounting Research, Forthcoming
Posted: 22 Nov 2019
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin, MIT - Sloan, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

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Uncertain Tax Avoidance, Loss Firms, Tax avoidance, Simulated data

2.

Real Effects of Private Country-by-Country Disclosure

The Accounting Review (forthcoming)
Number of pages: 56 Posted: 14 Jun 2019 Last Revised: 21 Dec 2021
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School - Department of Accounting
Downloads 902 (34,045)
Citation 14

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Real Effects, Disclosure Regulation, Private Disclosure, Mandatory Disclosure, Country-by-Country Reporting, Tax Transparency, Tax Avoidance, Tax Havens, Organizational Complexity

3.

Do Investors Differentially Value Tax Avoidance of Income Mobile Firms?

Number of pages: 42 Posted: 10 Jul 2012
Lisa De Simone and Bridget Stomberg
University of Texas at Austin and Indiana University - Kelley School of Business
Downloads 635 (54,683)
Citation 9

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4.

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Downloads 515 ( 71,193)

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62
Number of pages: 62 Posted: 19 Sep 2017 Last Revised: 01 Nov 2019
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University
Downloads 515 (70,431)
Citation 7

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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Lisa De Simone, Rebecca Lester and Kevin Markle
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University

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tax evasion; automatic exchange of information; cross-border deposits; investment; offshore locations

5.

Income Shifting Using a Cost Sharing Arrangement

Journal of American Taxation Association, Forthcoming
Number of pages: 39 Posted: 31 Oct 2014 Last Revised: 01 Dec 2018
Lisa De Simone and Richard C. Sansing
University of Texas at Austin and Tuck School of Business at Dartmouth
Downloads 500 (73,791)
Citation 4

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intangible property; cost sharing arrangements; income shifting; transfer pricing; commensurate with income standard

6.

Examining the Effects of the TCJA on Executive Compensation

Kelley School of Business Research Paper No. 19-28
Number of pages: 54 Posted: 17 Jun 2019 Last Revised: 16 Mar 2021
Lisa De Simone, Charles McClure and Bridget Stomberg
University of Texas at Austin, University of Chicago Booth School of Business and Indiana University - Kelley School of Business
Downloads 458 (82,109)
Citation 4

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taxes, executive compensation, TCJA

7.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

Downloads 353 (110,663)
Citation 4

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102
Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
University of Texas at Austin, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 353 (109,884)
Citation 4

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tax compliance, multinational taxation, game theory

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
University of Texas at Austin, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

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8.

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

Downloads 324 (121,625)
Citation 10

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 05 Aug 2011 Last Revised: 28 Sep 2013
Lisa De Simone, John R. Robinson, John R. Robinson and Bridget Stomberg
University of Texas at Austin, Texas A&M University - Department of AccountingTexas A&M University and Indiana University - Kelley School of Business
Downloads 186 (209,668)
Citation 10

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Uncertain tax positions, FIN 48, tax avoidance

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

Number of pages: 39 Posted: 31 Jan 2011 Last Revised: 28 Sep 2013
John R. Robinson, John R. Robinson, Bridget Stomberg and Lisa De Simone
Texas A&M University - Department of AccountingTexas A&M University, Indiana University - Kelley School of Business and University of Texas at Austin
Downloads 138 (269,997)
Citation 1

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Effective Tax Rate, Uncertain Tax Positions, Tax Avoidance

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Posted: 11 Feb 2011 Last Revised: 13 Oct 2020
Lisa De Simone, John R. Robinson, John R. Robinson and Bridget Stomberg
University of Texas at Austin, Texas A&M University - Department of AccountingTexas A&M University and Indiana University - Kelley School of Business

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Effective tax rate, uncertain tax positions, tax avoidance

9.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Number of pages: 60 Posted: 26 Aug 2018 Last Revised: 06 Aug 2021
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce
Downloads 291 (136,341)
Citation 6

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Investment, tax aggressiveness, income shifting

10.

The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing

Stanford University Graduate School of Business Research Paper No. 18-32
Number of pages: 55 Posted: 11 Jul 2018 Last Revised: 03 Nov 2018
Lisa De Simone and Rebecca Lester
University of Texas at Austin and Stanford Graduate School of Business
Downloads 253 (157,320)
Citation 8

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Cash, Tax, Debt

11.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37
Number of pages: 42 Posted: 16 Aug 2018 Last Revised: 21 Aug 2020
Lisa De Simone, Bridget Stomberg and Brian Williams
University of Texas at Austin, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 244 (162,949)
Citation 1

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tax enforcement, tax avoidance, international tax, income shifting

12.

R&D and the Rising Foreign Profitability of U.S. Multinational Corporations

Number of pages: 54 Posted: 10 Oct 2017 Last Revised: 09 Oct 2019
Lisa De Simone, Jing Huang and Linda K. Krull
University of Texas at Austin, Virginia Polytechnic Institute & State University - Pamplin College of Business and University of Oregon
Downloads 238 (166,895)
Citation 7

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Multinational Tax, Income Shifting, R&D, Intangibles, Base Erosion

13.

Tax Subsidy Information and Local Economic Effects

Number of pages: 61 Posted: 15 Nov 2019 Last Revised: 16 Mar 2021
Lisa De Simone, Rebecca Lester and Aneesh Raghunandan
University of Texas at Austin, Stanford Graduate School of Business and London School of Economics
Downloads 184 (211,780)
Citation 1

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Business taxes, Subsidies, Employment, Local information

14.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 02 Jul 2012
Richard C. Sansing, Jeri K. Seidman and Lisa De Simone
Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and University of Texas at Austin
Downloads 151 (250,309)
Citation 1

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15.

The Effect of Innovation Box Regimes on Investment and Employment Activity

Number of pages: 51 Posted: 11 Jun 2021
Shannon Chen, Lisa De Simone, Rebecca Lester and Michelle Hanlon
University of Arizona - Department of Accounting, University of Texas at Austin, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 135 (273,624)

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innovation box, investment, employment

16.

Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Reform

Forthcoming, Review of Financial Studies. DOI: 10.1093/rfs/hhy124
Posted: 06 Mar 2017 Last Revised: 07 Dec 2018
Lisa De Simone, Joseph D. Piotroski and Rimmy E. Tomy
University of Texas at Austin, Stanford Graduate School of Business and University of Chicago

Abstract:

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Multinational corporate taxation, Repatriation, Foreign cash

17.

Does a Common Set of Accounting Standards Affect Tax-Motivated Income Shifting for Multinational Firms?

Journal of Accounting & Economics (JAE), Vol. 61, 2016, Stanford University Graduate School of Business Research Paper No. 15-36
Posted: 06 Jun 2015 Last Revised: 03 Aug 2016
Lisa De Simone
University of Texas at Austin

Abstract:

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IFRS, income shifting, international tax, multinational organizations

18.

Using IRS Data to Identify Income Shifting to Foreign Affiliates

Review of Accounting Studies, Forthcoming
Posted: 09 Aug 2014 Last Revised: 24 Jan 2019
Lisa De Simone, Lillian F. Mills, Lillian F. Mills and Bridget Stomberg
University of Texas at Austin, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Indiana University - Kelley School of Business

Abstract:

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income shifting, tax avoidance, international tax, IRS audit

19.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Abstract:

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transfer pricing, income shifting, losses

20.

Internal Control Quality: The Role of Auditor-Provided Tax Services

Accounting Review, Vol. 90, No. 4, 2015
Posted: 23 Jul 2012 Last Revised: 24 Jul 2015
Lisa De Simone, Matthew Ege and Bridget Stomberg
University of Texas at Austin, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business

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Auditor fees, auditor independence, internal controls