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

22

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7,312

SSRN CITATIONS
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Top 13,281

in Total Papers Citations

36

CROSSREF CITATIONS

52

Scholarly Papers (22)

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1.

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 1,240 (23,260)
Citation 14

Abstract:

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

2.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Downloads 1,012 ( 31,272)

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 1,012 (30,814)
Citation 3

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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

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 678 (53,984)
Citation 9

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4.

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

Downloads 552 ( 70,090)
Citation 7

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 552 (69,283)
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.

Examining the Effects of the TCJA on Executive Compensation

Kelley School of Business Research Paper No. 19-28
Number of pages: 60 Posted: 17 Jun 2019 Last Revised: 29 Apr 2022
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 551 (70,259)
Citation 4

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taxes, executive compensation, TCJA

6.

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 518 (75,859)
Citation 4

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

7.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

Downloads 367 (113,536)

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 367 (112,718)
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.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 26 Aug 2018 Last Revised: 08 Mar 2022
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 344 (121,934)
Citation 6

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Investment, tax aggressiveness, income shifting

9.

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

Downloads 336 (125,191)
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 195 (213,954)
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 141 (281,624)
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

10.

How Do Multinational Companies Respond to Destination-based Taxes?

Number of pages: 63 Posted: 07 Jun 2022
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School - Department of Accounting
Downloads 303 (139,609)

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Consumption Taxes, Value-added Taxes, Digital Economy, Tax Avoidance, Profit Shifting

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 293 (144,559)
Citation 1

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tax enforcement, tax avoidance, international tax, income shifting

12.

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 267 (158,843)
Citation 8

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Cash, Tax, Debt

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 249 (170,173)
Citation 1

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Business taxes, Subsidies, Employment, Local information

14.

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 247 (171,511)
Citation 7

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

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 202 (207,387)

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innovation box, investment, employment

16.

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 153 (262,941)
Citation 1

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17.

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

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Multinational corporate taxation, Repatriation, Foreign cash

18.

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

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IFRS, income shifting, international tax, multinational organizations

19.

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

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income shifting, tax avoidance, international tax, IRS audit

20.

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

21.

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

22.

Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation

Contemporary Accounting Research, Forthcoming
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

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executive compensation, tax reform