Jennifer Blouin

University of Pennsylvania - Accounting Department

Associate Professor

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

SCHOLARLY PAPERS

32

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CITATIONS
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178

Scholarly Papers (32)

1.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Karthik Balakrishnan, Jennifer Blouin and Wayne R. Guay
London Business School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 3,447 (2,763)
Citation 1

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Tax aggressiveness, tax planning, information content, earnings quality

2.

The Incentives for Tax Planning

Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032
Number of pages: 53 Posted: 10 Jun 2009 Last Revised: 06 Nov 2012
Chris Armstrong, Jennifer Blouin and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,362 (2,895)
Citation 33

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tax director incentives, effective tax rate, book-tax difference

3.

Corporate Governance, Incentives, and Tax Avoidance

Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136
Number of pages: 43 Posted: 18 Apr 2013 Last Revised: 17 Jul 2015
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 3,224 (3,116)
Citation 1

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Tax aggressiveness, FIN 48, tax avoidance, CEO incentives, corporate governance

4.

Have the Tax Benefits of Debt Been Overestimated?

Number of pages: 56 Posted: 05 Apr 2008 Last Revised: 15 Nov 2011
Jennifer Blouin, John E. Core and Wayne R. Guay
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Downloads 1,465 (11,685)
Citation 17

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capital structure, debt, marginal tax rates, corporate taxes

5.

The Location, Composition, and Investment Implications of Permanently Reinvested Earnings

Number of pages: 54 Posted: 01 Oct 2012 Last Revised: 19 Jan 2018
Jennifer Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Accounting
Downloads 1,382 (12,865)
Citation 2

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permanently reinvested earnings; repatriation tax; internal capital market efficiency

6.

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

Number of pages: 38 Posted: 29 Nov 2003
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 1,238 (15,251)
Citation 16

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dividends, taxes, individual ownership

What Can We Learn About Uncertain Tax Benefits from FIN 48?

McCombs Research Paper Series No. ACC-02-07
Number of pages: 31 Posted: 03 Jun 2007
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Downloads 994 (20,887)
Citation 13

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FIN48, tax cushion, disclosure, FIN 48, uncertain tax benefits

What Can We Learn About Uncertain Tax Benefits from Fin 48?

National Tax Journal, Vol. 60, No. 3, September 2007
Posted: 26 Jan 2014
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

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tax compliance, FIN 48, accounting for income taxes, disclosure

8.

The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients

Number of pages: 36 Posted: 15 Feb 2005
Jennifer Blouin, Barbara M. Grein and Brian Rountree
University of Pennsylvania - Accounting Department, Drexel University - Department of Accounting and Tax and Rice University - Jesse H. Jones Graduate School of Business
Downloads 897 (24,717)
Citation 2

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Mandatory rotation, audit quality, earnings quality, Arthur Andersen

Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004

Number of pages: 56 Posted: 20 Aug 2006 Last Revised: 15 Nov 2011
Jennifer Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Downloads 612 (41,072)
Citation 31

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Multinational Firms, Foreign direct investment, Corporate Taxation, Payout policy, Repurchases

Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004

Journal of Accounting Research, Vol. 47, No. 4, September 2009
Number of pages: 46 Posted: 29 May 2009 Last Revised: 15 Nov 2011
Jennifer Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Downloads 264 (112,344)
Citation 31

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Multinational Firms, Foreign direct investment, Corporate Taxation, Payout policy, Repurchases

10.

Conflicting Transfer Pricing Incentives and the Role of Coordination

Tuck School of Business Working Paper No. 2010-74
Number of pages: 49 Posted: 17 May 2010 Last Revised: 20 Sep 2016
Jennifer Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Dartmouth College - Accounting and University of Virginia - McIntire School of Commerce
Downloads 701 (34,720)

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transfer pricing, income shifting, customs duties, coordination

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

Number of pages: 41 Posted: 28 Apr 2000
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 550 (47,313)
Citation 3

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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 Last Revised: 20 Sep 2012
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 57 (363,042)
Citation 3

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Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

AFA 2006 Boston Meetings Paper, EFA 2005 Moscow Meetings Paper
Number of pages: 57 Posted: 11 Mar 2005 Last Revised: 15 Nov 2011
Jennifer Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management
Downloads 540 (48,405)
Citation 8

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Tax capitalization, Personal taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Accounting Review, Vol. 84, No. 5, pp. 1321-1361, 2009
Posted: 12 Jan 2009 Last Revised: 20 Nov 2011
Jennifer Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management

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Tax Capitalization, Personal Taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

Thin Capitalization Rules and Multinational Firm Capital Structure

IMF Working Paper No. 14/12
Number of pages: 38 Posted: 20 Feb 2014
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 227 (131,147)

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Transnational corporations, Capital, Corporate taxes, Time series, Thin capitalization rule, Multinational firm, Capital structure, Taxation., tax burdens, interest payments, tax countries, tax authorities, corporate income tax, tax competition, corporate tax rate, income tax rates, foreign tax, high-tax countries, country taxation, tax sensitivity, marginal tax rate, tax planning, effective tax rates, tax advantages, tax collection, effect of taxation, national tax journal, income shifting, tax benefits, tax increases, tax income, dividend distortions, high tax countries, corporate tax planning, higher tax rates, tax havens, foreign tax credit, tax deductible, local tax rate

Thin Capitalization Rules and Multinational Firm Capital Structure

CentER Discussion Paper Series No. 2014-007
Number of pages: 48 Posted: 16 Jan 2014
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 186 (158,654)

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Thin capitalization rule; Multinational firm; Capital structure; Taxation

Thin Capitalization Rules and Multinational Firm Capital Structure

CESifo Working Paper Series No. 4695
Number of pages: 49 Posted: 04 Apr 2014
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 68 (331,136)

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thin capitalization rule, multinational firm, capital structure, taxation

Thin Capitalization Rules and Multinational Firm Capital Structure

CEPR Discussion Paper No. DP9830
Number of pages: 50 Posted: 02 Jun 2014
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
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Capital structure, Multinational firm, Taxation, Thin capitalization rule

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

Number of pages: 32 Posted: 19 Jan 2001
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 407 (68,962)
Citation 8

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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: 20 Sep 2012
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 56 (366,254)
Citation 8

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15.

The Effect of the Domestic Production Activities Deduction on Corporate Payout Behavior

Number of pages: 40 Posted: 13 Feb 2008 Last Revised: 06 Jun 2014
Jennifer Blouin, Linda K. Krull and Casey M. Schwab
University of Pennsylvania - Accounting Department, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 326 (89,972)

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Corporate Taxation, Payout Policy, Repurchases, Section 199

16.

Corporate Tax Cuts, Merger Activity, and Shareholder Wealth

Number of pages: 71 Posted: 16 Mar 2017 Last Revised: 22 May 2018
University of Pennsylvania - Accounting Department, Drexel University - Department of Finance, University of Washington - Michael G. Foster School of Business and Cass Business School, City University London
Downloads 323 (90,920)

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Corporate Tax Deduction; Acquisitions; Firm Performance; Agency Problems

17.

Price Pressure from Dividend Reinvestment Activity: Evidence from Closed-End Funds

Number of pages: 40 Posted: 09 Mar 2005
Jennifer Blouin and C. Bryan Cloyd
University of Pennsylvania - Accounting Department and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 321 (91,511)
Citation 3

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Price pressure, dividend reinvestment plans, closed-end mutual funds

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

Number of pages: 38 Posted: 12 Oct 2000
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 273 (108,530)
Citation 3

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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 Last Revised: 20 Sep 2012
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 34 (449,527)
Citation 3

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19.

The Economics of Restricted Stock and the Section 83(B) Election

Number of pages: 39 Posted: 02 Mar 2010
Jennifer Blouin and Mary Ellen Carter
University of Pennsylvania - Accounting Department and Boston College - Department of Accounting
Downloads 302 (97,819)
Citation 4

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tax, incentives, compensation, restricted stock

20.

Academic Research on FIN 48: What Have We Learned? Prepared for the Financial Accounting Foundations’ Post-Implementation Review of Financial Accounting Standards Board Interpretation No. 48

Number of pages: 44 Posted: 19 Dec 2012 Last Revised: 10 Jul 2013
Jennifer Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Dartmouth College - Accounting
Downloads 273 (109,066)

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FIN 48, post-implementation review, financial accounting foundation

21.

Measuring Tax-Sensitive Institutional Investor Ownership

Number of pages: 57 Posted: 04 Aug 2016
Jennifer Blouin, Brian J. Bushee and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Downloads 196 (151,245)

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institutional investors, tax-sensitivity, capital gains taxes, portfolio performance

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

Number of pages: 47 Posted: 09 Mar 2003
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 163 (178,486)
Citation 2

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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
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

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

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 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 153 (188,085)
Citation 2

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24.

Tax Solutions to Patent Damages

Texas Intellectual Property Law Journal, (Invited Symposium Contribution) Forthcoming
Number of pages: 24 Posted: 10 Jan 2018 Last Revised: 13 Jan 2018
Jennifer Blouin and Melissa F. Wasserman
University of Pennsylvania - Accounting Department and The University of Texas at Austin - School of Law
Downloads 121 (226,555)

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patent damages, reasonable royalty, tax, transfer pricing, patents, transfer-pricing

25.

Insights from the Initial Post-Implementation Review of FIN 48

Number of pages: 33 Posted: 08 Dec 2013
Jennifer Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Dartmouth College - Accounting
Downloads 108 (246,033)

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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 Last Revised: 20 Sep 2012
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 107 (247,636)
Citation 16

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27.

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: 20 Sep 2012
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 77 (305,308)
Citation 3

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28.

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: 29 Jul 2010
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 50 (379,758)
Citation 8

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29.

Tax-Sensitive Institutional Investors

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 06 Aug 2011
Jennifer Blouin, Brian J. Bushee and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department

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30.

Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?

Accounting Review, Forthcoming
Posted: 20 Sep 2009 Last Revised: 17 May 2012
Jennifer Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Accounting

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repatriation policy, reporting incentives, international tax policy

31.

Pre-empting Disclosure? Firms' Decisions Prior to FIN 48

The Accounting Review, Vol. 85, No. 3, May 2010
Posted: 18 Mar 2008 Last Revised: 25 Jan 2014
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

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tax compliance, FIN 48, accounting for income taxes, disclosure

32.

An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients

Accounting Review, Forthcoming
Posted: 03 Oct 2006
Jennifer Blouin, Barbara M. Grein and Brian Rountree
University of Pennsylvania - Accounting Department, Drexel University - Department of Accounting and Tax and Rice University - Jesse H. Jones Graduate School of Business

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Mandatory rotation, audit quality, earnings quality, Arthur Andersen