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

DOWNLOADS
Rank 6,988

SSRN RANKINGS

Top 6,988

in Total Papers Downloads

6,481

SSRN CITATIONS
Rank 10,458

SSRN RANKINGS

Top 10,458

in Total Papers Citations

56

CROSSREF CITATIONS

36

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 866 (27,257)
Citation 3

Abstract:

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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 780 (31,546)
Citation 7

Abstract:

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

3.

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, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 721 (35,155)
Citation 23

Abstract:

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

4.

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 689 (37,412)
Citation 34

Abstract:

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Multistate taxation, apportionment, cross-jurisdiction, compliance

5.

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

Journal of American Taxation Association, Vol. 36, No. 2, 2014
Number of pages: 44 Posted: 23 Sep 2011 Last Revised: 12 Oct 2017
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 552 (50,044)
Citation 7

Abstract:

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

6.

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 491 (58,114)
Citation 2

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

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 355 (85,479)
Citation 7

Abstract:

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

8.

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 - Department of Accounting
Downloads 325 (94,425)
Citation 1

Abstract:

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implicit taxes, competitive advantage, tax reform

9.

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 317 (97,104)
Citation 3

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multistate taxation, compliance costs, disconformity, burden

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 299 (102,927)
Citation 2

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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

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

11.

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 292 (106,200)

Abstract:

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Research and Development, Tax Credits, Tax Incentives

12.

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 292 (106,200)
Citation 5

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Campaign expenditures, Rent-seeking, Taxation, PACs

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 268 (116,291)
Citation 4

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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 147 (203,139)

Abstract:

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

15.

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 87
Citation 5

Abstract:

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Income tax apportionment; Tax incentives

16.

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:

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

17.

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: 29 May 2018
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:

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

18.

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:

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multistate taxation, compliance costs, disconformity, burden

19.

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

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20.

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:

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Multistate taxation, Apportionment, Cross-jurisdiction, Compliance