Noel Brock

Eastern Michigan Univeristy

Associate Professor

Eastern Michigan University

Ypsilanti, MI 48197

United States

http://https://www.emich.edu/cob/faculty/n_brock.php

  • Eastern Michigan Univeristy

    • Email
    • Tel: 619-300-1207
SCHOLARLY PAPERS

7

DOWNLOADS

428

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (7)

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1.

Estimating Corporate Tax Avoidance With Accounting-Based Measures

Tax Notes,Vol. 158, No. 4, 2018
Number of pages: 14 Posted: 14 Sep 2017 Last Revised: 23 Feb 2018
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 169 (243,745)
Citation 1

Abstract:

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Multinational Corporations, Effective Tax Rate, Cash Effective Tax Rate, Corporate Tax Avoidance

2.

Tax Treatment of 'Carried Interest'

Number of pages: 10 Posted: 25 Sep 2017
Noel Brock and Hughlene Burton
Eastern Michigan Univeristy and University of North Carolina (UNC) at Charlotte
Downloads 113 (330,939)

Abstract:

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carried interest; profits interest; taxation of partners and partnerships

3.

The Corporate Response to Government Attacks on Tax Shelters

International Journal of Financial Research Vol. 8, No. 1; 2017
Number of pages: 17 Posted: 25 Sep 2017
Noel Brock, Edward J. Schnee and Shane Stinson
Eastern Michigan Univeristy, University of Alabama - Culverhouse School of Accountancy and University of Alabama
Downloads 85 (397,435)

Abstract:

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Circular 230, corporate tax avoidance, reportable transactions, tax reform, tax shelters

4.

Treating Partners as Employees: Risks to Consider

Journal of Accountancy, 2014
Number of pages: 6 Posted: 24 Oct 2017
Noel Brock
Eastern Michigan Univeristy
Downloads 45 (542,776)
Citation 1

Abstract:

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Partnership, Employee, Parter as employee

5.

The Forthcoming Built-In Item Regulations: Issues for the Government to Address

Tax Notes, Vol. 95, No. 1, April 1, 2002
Number of pages: 18 Posted: 02 Apr 2002 Last Revised: 09 Oct 2017
Noel Brock
Eastern Michigan Univeristy
Downloads 16 (726,694)

Abstract:

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6.

Estimating Tax Avoidance Correctly: The Importance of Including Loss Years

The Practical Tax Lawyer, Spring 2020
Posted: 16 Jan 2020 Last Revised: 09 Feb 2020
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University

Abstract:

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7.

Estimating Corporate Tax Avoidance with Accounting Data

Tax Notes, Vol. 162, No. 8, 2019
Posted: 14 Apr 2019 Last Revised: 13 May 2022
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University

Abstract:

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Effective tax rate; corporate tax function; multinational enterprises; influential observations