Sanjay Gupta

Michigan State University - Eli Broad College of Business

The Eli & Edythe L. Broad Dean

632 Bogue Street, 520 BCC

East Lansing, MI 48824

United States

http://www.broad.msu.edu/

SCHOLARLY PAPERS

20

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CITATIONS
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67

Scholarly Papers (20)

1.

Special Purpose Entities: Empirical Evidence on Determinants and Earnings Management

Number of pages: 54 Posted: 09 May 2005
Mei Feng, Jeffrey Gramlich and Sanjay Gupta
University of Pittsburgh - Katz Graduate School of Business, Carson College of Business and Michigan State University - Eli Broad College of Business
Downloads 807 (21,849)
Citation 11

Abstract:

off-balance sheet, special purpose entities, leverage, accruals, return on equity

2.

Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management

Accounting Review, Vol. 84, No. 6, 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 44 Posted: 18 Sep 2006 Last Revised: 05 Oct 2010
Mei Feng, Jeffrey Gramlich and Sanjay Gupta
University of Pittsburgh - Katz Graduate School of Business, Carson College of Business and Michigan State University - Eli Broad College of Business
Downloads 658 (27,643)
Citation 12

Abstract:

Special purpose vehicles, off-balance sheet entities, earnings management, taxes, corporate governance

3.

Multistate Tax Planning: Benefits of Multiple Jurisdictions and Tax Planning Assistance

Number of pages: 35 Posted: 09 Aug 2000
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business
Downloads 641 (30,778)
Citation 4

Abstract:

Multistate taxation, apportionment, cross-jurisdiction, compliance

4.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Sanjay Gupta, Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business, The Pennsylvania State University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 620 (28,207)
Citation 3

Abstract:

Tax reserves; unrecognized tax benefits; FIN 48; earnings management; analysts’ forecasts

5.

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

Journal of American Taxation Association, Vol. 25, No. Supplement, 2003
Number of pages: 26 Posted: 17 Jul 2001 Last Revised: 04 Oct 2010
Sanjay Gupta and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business and Appalachian State University
Downloads 412 (51,580)
Citation 7

Abstract:

State taxation, Apportionment formula, Tax incentives, Unitary business principle, Throwback rule

6.

The Effect of Mandatory Financial Statement Disclosures on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance

McCombs Research Paper Series No. ACC-04-11
Number of pages: 41 Posted: 23 Sep 2011 Last Revised: 01 May 2013
Sanjay Gupta, Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 394 (45,778)
Citation 1

Abstract:

state taxation, tax reserves, tax avoidance, uncertain tax benefits, ASC 740-10, FIN 48

7.

Did FIN 48 Arrest the Trend in Multistate Tax Aggressiveness?

McCombs Research Paper Series No. ACC-10-09
Number of pages: 45 Posted: 28 Oct 2009 Last Revised: 05 Feb 2014
Sanjay Gupta, Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 294 (74,309)
Citation 5

Abstract:

state taxation, tax reserves, tax aggressiveness, ASC 740-10-25, FIN 48, uncertain tax benefits

8.

How Do Differences In State Corporate Income Tax Systems Affect Compliance Cost Burdens?

Number of pages: 31 Posted: 26 Mar 2002
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business
Downloads 293 (79,418)

Abstract:

multistate taxation, compliance costs, disconformity, burden

9.

Tax Management, Sustainable Competitive Advantage, and the Effects of Tax Reform

Number of pages: 33 Posted: 31 Oct 2002
Arizona State University (ASU) - School of Accountancy, Michigan State University - Eli Broad College of Business and Texas A&M University
Downloads 280 (81,179)
Citation 1

Abstract:

implicit taxes, competitive advantage, tax reform

10.

An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989

Number of pages: 39 Posted: 27 Apr 2004 Last Revised: 24 Oct 2014
Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University
Downloads 260 (89,922)
Citation 2

Abstract:

Research and Development, Tax Credits, Tax Incentives

11.

Rent Seeking by Agents of the Firm

Journal of Law and Economics, Vol. 46, No. 1, 2003
Number of pages: 16 Posted: 16 Aug 2001 Last Revised: 04 Oct 2010
Sanjay Gupta and Charles W. Swenson
Michigan State University - Eli Broad College of Business and University of Southern California - Leventhal School of Accounting
Downloads 250 (88,489)
Citation 9

Abstract:

Campaign expenditures, Rent-seeking, Taxation, PACs

The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy

Number of pages: 47 Posted: 25 Mar 2010
Ming-Chin Chen and Sanjay Gupta
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business
Downloads 248 (99,526)
Citation 1

Abstract:

The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy

Posted: 02 Nov 2016
Ming-Chin Chen and Sanjay Gupta
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business

Abstract:

Research and Development Expenditure, R&D Tax Credits, Tax Incentives, Emerging Economy

13.

Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies

National Tax Journal, Vol. 62, No. 2, 2009
Number of pages: 32 Posted: 23 Jul 2008 Last Revised: 22 Sep 2010
Michigan State University - Eli Broad College of Business, Oregon State University - College of Business, Carson College of Business and Appalachian State University
Downloads 226 (101,707)
Citation 4

Abstract:

State corporate income tax revenues, tax accounting policies, formula apportionment

14.

An Empirical Investigation of the Effect of Imputation Credits on Remittance of Overseas Dividends

Number of pages: 32 Posted: 18 Oct 2007
Ming-Chin Chen and Sanjay Gupta
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business
Downloads 135 (168,757)

Abstract:

Dividend Remittance, Multinational Corporations, Imputation Systems, Transfer-Pricing Transaction

15.

Structural Change in the Research and Experimentation Tax Credit: Success or Failure?

National Tax Journal, Vol. 64, pp, 285-322, June 2011
Posted: 17 May 2012
Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University

Abstract:

research and development, tax credits, research and experimentation tax credit, tax incentives

16.

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Journal of American Taxation Association, Forthcoming
Posted: 13 Feb 2012 Last Revised: 02 Sep 2015
Sanjay Gupta and Dan Lynch
Michigan State University - Eli Broad College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

State corporate income tax, tax enforcement, state income tax collections

17.

Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

National Tax Journal, June 2003
Posted: 18 Apr 2003
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business

Abstract:

multistate taxation, compliance costs, disconformity, burden

18.

Evidence on Subsequent Filing from the State of Michigan's Income Tax Amnesty

National Tax Journal, 55 No. 4, December 2002
Posted: 04 Mar 2003
Arizona State University, Michigan State University - Eli Broad College of Business and Northern Illinois University - Department of Accountancy

Abstract:

19.

Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions

Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
Posted: 07 Nov 2001
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business

Abstract:

Multistate taxation, Apportionment, Cross-jurisdiction, Compliance

20.

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

Number of pages: 31 Posted: 03 Dec 2000
Sanjay Gupta and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business and Appalachian State University
Downloads 0
Citation 7

Abstract:

Income tax apportionment; Tax incentives