Noel Brock

Eastern Michigan Univeristy

Assistant Professor

Eastern Michigan University

Ypsilanti, MI 48197

United States

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

SCHOLARLY PAPERS

7

DOWNLOADS

431

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (7)

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 133 (223,720)
Citation 1

Abstract:

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

2.

Estimating Corporate Tax Avoidance with Accounting Data

Tax Notes, Vol. 162, No. 8, 2019
Number of pages: 29 Posted: 14 Apr 2019
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 125 (234,653)

Abstract:

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

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
Eastern Michigan Univeristy, University of Alabama - Culverhouse School of Accountancy and University of Alabama
Downloads 77 (323,641)

Abstract:

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

4.

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 52 (395,684)

Abstract:

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carried interest; profits interest; taxation of partners and partnerships

5.

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 32 (475,076)

Abstract:

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Partnership, Employee, Parter as employee

6.

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 12 (591,438)

Abstract:

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7.

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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