Russ Hamilton

Southern Methodist University (SMU) - Accounting Department

United States

SCHOLARLY PAPERS

3

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778

SSRN CITATIONS
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Top 33,844

in Total Papers Citations

31

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Are Declining Effective Tax Rates Indicative of Tax Avoidance? Insight from Effective Tax Rate Reconciliations

Journal of Accounting & Economics 70 (2020) 101317
Number of pages: 24 Posted: 28 May 2017 Last Revised: 13 Dec 2022
University of Arizona - Department of Accounting, Southern Methodist University (SMU) - Accounting Department and University of Kentucky - Von Allmen School of Accountancy
Downloads 778 (62,846)
Citation 31

Abstract:

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Tax Avoidance, Effective tax rates, Book-tax differences, Multinational firms

2.

New Evidence on Investors’ Valuation of Deferred Tax Liabilities

Journal of the American Taxation Association (forthcoming) https://doi.org/10.2308/JATA-2021-037
Posted: 04 Jan 2019 Last Revised: 02 Sep 2022
Russ Hamilton
Southern Methodist University (SMU) - Accounting Department

Abstract:

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deferred taxes, discounting, valuation, tax avoidance, depreciation

3.

The Effect of High Quality Information Technology on Corporate Tax Avoidance and Tax Risk

Journal of Information Systems 31 (2), 83-106
Posted: 26 Jul 2015 Last Revised: 30 Aug 2018
Russ Hamilton and James Stekelberg
Southern Methodist University (SMU) - Accounting Department and Colorado State University, Fort Collins - Department of Accounting

Abstract:

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Information Technology; Business Value of IT; Tax Avoidance; Tax Risk