Dennis R. Lassila

Texas A&M University - Department of Accounting

Shelton Tax Professor

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

9

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2,308

SSRN CITATIONS
Rank 43,015

SSRN RANKINGS

Top 43,015

in Total Papers Citations

7

CROSSREF CITATIONS

8

Scholarly Papers (9)

1.

Tax Complexity and Compliance Costs of U.S. Multinational Corporations

Advances in International Accounting, Volume 10, pp. 207-237, 1997
Number of pages: 31 Posted: 16 Apr 2001 Last Revised: 13 Jan 2019
Dennis R. Lassila and Murphy Smith
Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,117 (20,883)
Citation 2

Abstract:

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International tax issues; tax complexity; multinational corporations; tax compliance costs

2.

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 07 May 2014 Last Revised: 06 Feb 2018
Erik Beardsley, Dennis R. Lassila and Thomas C. Omer
University of Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 888 (29,187)
Citation 11

Abstract:

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audit fee pressure; nonaudit services; audit quality; misstatements

3.

The Federal Government’s War on Marriage AKA the Marriage Penalty Tax: Unfair to Individuals and Harmful to Society

Journal of Legal, Ethical and Regulatory Issues, Vol. 16, No. 2, 2013:107-130, Mays Business School Research Paper No. 2012-79
Number of pages: 40 Posted: 20 Sep 2012 Last Revised: 06 Feb 2014
Floyd Carpenter, Dennis R. Lassila and Murphy Smith
Murray State University, College of Business, Accounting Department (Deceased), Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 131 (242,509)
Citation 1

Abstract:

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marriage penalty tax, public policy, tax law, Internal Revenue Code, family

4.

Compensation vs. Qualified Dividends for Shareholder-Employees After the TCJA

Kilpatrick, Bob G., and Dennis R. Lassila. (2018). Compensation vs. Qualified Dividends for Shareholder-Employees After the TCJA. The Journal of Taxation, Volume 129, No. 1, (July 2018) pp. 6-13.
Number of pages: 9 Posted: 03 Jun 2019
Bob Kilpatrick PhD., CPA and Dennis R. Lassila
Northern Arizona University and Texas A&M University - Department of Accounting
Downloads 83 (331,102)

Abstract:

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qualified dividends, compensation

5.

Negative Social and Economic Effects of the Marriage Penalty Tax on Women and Society

Journal of Accounting & Finance, 18(5), 86-104, 2018, Mays Business School Research Paper No. 3139992
Number of pages: 36 Posted: 03 Apr 2018 Last Revised: 14 Jul 2020
Dennis R. Lassila, Murphy Smith and Daqun (David) Zhang
Texas A&M University - Department of Accounting, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University-Corpus Christi, Department of Accounting
Downloads 62 (388,794)

Abstract:

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marriage penalty tax, public policy, marriage, family welfare

6.

Faculty Perspectives on International Taxation Topics

Advances in Accounting, Vol. 28: 317–322, 2012
Number of pages: 26 Posted: 22 Jul 2014
Dennis R. Lassila and Murphy Smith
Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 27 (533,904)

Abstract:

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taxation, international taxation, pedagogy

7.

Estate Stock Redemptions: Proactive Steps to Achieve Sales Treatment

Practical Tax Strategies, Vol. 88, No. 3, 2012, Mays Business School Research Paper No. 2340537
Posted: 15 Oct 2013 Last Revised: 04 Mar 2019
Cheryl Arflin, Roy Clemons and Dennis R. Lassila
Florida Atlantic University, New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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stock redemptions, sales treatment

8.

Choice of Entity Issues: Single-Member LLCs vs. ‘Regular’ Sole Proprietorships

Journal of Taxation, Vol. 117, No. 5, 2012, Mays Business School Research Paper No. 2340544
Posted: 15 Oct 2013 Last Revised: 12 Jun 2019
Roy Clemons and Dennis R. Lassila
New Mexico State University and Texas A&M University - Department of Accounting

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non-tax, regular sole proprietorship, LLC

9.

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?

Journal of the American Taxation Association, Spring 2010
Posted: 25 Jun 2009
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University-Corpus Christi-Department of Accounting

Abstract:

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governance, auditor independence, tax services, complexity, nonaudit services