Mary E. Vernon

University of Illinois at Chicago - Department of Accounting

601 South Morgan Street

University Hall, Room 2303

Chicago, IL 60607

United States

  • University of Illinois at Chicago - Department of Accounting

SCHOLARLY PAPERS

11

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Top 32,399

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3,395

TOTAL CITATIONS
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SSRN RANKINGS

Top 34,444

in Total Papers Citations

23

Ideas:
“  Corporate tax avoidance. Multinational taxation and avoidance. Federal tax policy.  ”

  • University of Illinois at Chicago - Department of Accounting

Scholarly Papers (11)

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1.

The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations

Number of pages: 45 Posted: 30 Jun 2020
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary E. Vernon
Duke University - Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Illinois at Chicago - Department of Accounting
Downloads 1,428 (29,626)
Citation 8

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corporate taxation, tax reform, Tax Cuts and Jobs Act

2.

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions

Downloads 624 (92,974)
Citation 7

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions

Number of pages: 51 Posted: 07 Nov 2019 Last Revised: 07 Feb 2020
Fabio B. Gaertner, Dan Lynch and Mary E. Vernon
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Illinois at Chicago - Department of Accounting
Downloads 624 (91,716)
Citation 7

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pensions, tax incentives, tax reform

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Fabio B. Gaertner, Daniel Lynch and Mary E. Vernon
University of Wisconsin-Madison - Department of Accounting and Information Systems, affiliation not provided to SSRN and University of Illinois at Chicago - Department of Accounting

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pension, tax incentives, tax reform, deferred tax

3.

The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Number of pages: 65 Posted: 14 Jun 2022 Last Revised: 21 Oct 2024
Michelle L. Nessa, Anh Persson, Jane Z. Song, Erin Towery and Mary E. Vernon
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of Missouri - Trulaske College of Business, University of Georgia and University of Illinois at Chicago - Department of Accounting
Downloads 381 (168,491)
Citation 7

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Country-by-country reporting, disclosure regulation, BEPS, income shifting, IRS

4.

The Association between Internal Information Quality and State Tax Planning

Number of pages: 44 Posted: 11 Nov 2017
Stacie Kelley (Laplante), Dan Lynch and Mary E. Vernon
University of Wisconsin - Madison, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Illinois at Chicago - Department of Accounting
Downloads 316 (206,722)

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Internal information, tax avoidance, tax planning, state tax

5.

Tax Havens and Reputational Costs

Number of pages: 56 Posted: 07 Jul 2022 Last Revised: 09 Dec 2024
Adrienne DePaul, Frank Murphy and Mary E. Vernon
University of Connecticut - Department of Accounting, University of Connecticut - Department of Accounting and University of Illinois at Chicago - Department of Accounting
Downloads 263 (250,493)
Citation 1

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Tax havens, reputational costs, foreign direct investment

6.

Accounting for Tax Uncertainty Over Time

Number of pages: 56 Posted: 18 Jan 2024 Last Revised: 15 Nov 2024
Mary Cowx and Mary E. Vernon
Arizona State University (ASU) - W.P. Carey School of Business and University of Illinois at Chicago - Department of Accounting
Downloads 150 (421,333)

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corporate taxation, tax uncertainty, uncertain tax benefits, accounting method change, FIN 48

7.

Decreasing Corporate Tax Risk: Evidence from the TCJA

Number of pages: 44 Posted: 03 Jan 2025 Last Revised: 26 Jan 2025
Brayden D. Bulloch, Fabio B. Gaertner and Mary E. Vernon
University of Wisconsin-Madison, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Illinois at Chicago - Department of Accounting
Downloads 103 (564,334)

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JEL classification: H25, K34 corporate taxation, tax reform, Tax Cuts and Jobs Act, tax risk, tax uncertainty

8.

The Rich Get Richer: An Examination of Tax Haven Concentration and the New "Top 7"

Number of pages: 51 Posted: 05 Mar 2025 Last Revised: 05 May 2025
Frank Murphy and Mary E. Vernon
University of Connecticut - Department of Accounting and University of Illinois at Chicago - Department of Accounting
Downloads 93 (604,001)

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Tax havens, foreign direct investment, Tax Cuts and Jobs Act Declarations of interest: None JEL codes: F4 (Macroeconomic Aspects of International Trade and Finance)

9.

Multi-jurisdictional Taxing Rights: Determinants and Implications

Number of pages: 54 Posted: 13 Dec 2024
Katie Boylen, Stacie Kelley (Laplante) and Mary E. Vernon
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Illinois at Chicago - Department of Accounting
Downloads 37 (961,242)

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state corporate income tax, apportionment, taxing rights

10.

The effect of US tax reform on the taxation of US firms’ domestic and foreign earnings

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary E. Vernon
Duke University - Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Illinois at Chicago - Department of Accounting

Abstract:

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corporate taxation, tax reform, Tax Cuts and Jobs Act

11.

Internal Information Quality and State Tax Planning

Contemporary Accounting Research, Forthcoming
Posted: 08 Jul 2021
Stacie Kelley (Laplante), Daniel Lynch and Mary E. Vernon
University of Wisconsin - Madison, affiliation not provided to SSRN and University of Illinois at Chicago - Department of Accounting

Abstract:

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internal information, tax avoidance, tax planning, state tax, foreign tax, federal tax