Tao Zeng

Wilfrid Laurier University - Lazaridis School of Business and Economics

Assistant Professor

250 University Avenue West

Waterloo, Ontario N2L 3C5

Canada

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 20,232

SSRN RANKINGS

Top 20,232

in Total Papers Downloads

2,315

CITATIONS
Rank 43,821

SSRN RANKINGS

Top 43,821

in Total Papers Citations

7

Scholarly Papers (10)

1.

Corporate Social Responsibility and Tax Aggressiveness

Number of pages: 22 Posted: 18 Dec 2012
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 715 (34,208)

Abstract:

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corporate social responsibility, product differentiation, tax compliance, tax aggressiveness, 5-year effective tax rate

2.

Taxpayers' Tax and Financial Reporting and Auditing in a Game Theoretical Model

Wilfrid Laurier University 2000
Number of pages: 40 Posted: 27 Aug 2001
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 569 (46,412)
Citation 1

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Game theory, Accounting income, Taxable income, Strategic auditing, Financial reporting cost

3.

Feltham-Ohlson Framework: The Implication of Corporate Tax

Wilfrid Laurier University, 2000
Number of pages: 34 Posted: 07 Aug 2001
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 503 (54,207)
Citation 1

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Abnormal financial earnings; Abnormal operating earnings; Business risk and bankruptcy cost

Directors’ and Officers’ Liability Insurance and Tax Aggressiveness

Number of pages: 25 Posted: 22 Nov 2014
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 136 (209,615)
Citation 3

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directors' and officers’ liability insurance (D&O insurance), tax aggressiveness, GAAP and cash effective tax rates, book-tax difference

Directors’ and Officers’ Liability Insurance and Tax Aggressiveness

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25 Posted: 22 Nov 2014
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 72 (323,756)

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directors' and officers’ liability insurance, tax aggressiveness, GAAP and cash effective tax rates, book-tax difference

Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China

CAAA Annual Conference 2012
Number of pages: 34 Posted: 28 Nov 2011 Last Revised: 09 May 2012
Tao Zeng and Vikram Desai
Wilfrid Laurier University - Lazaridis School of Business and Economics and University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 125 (224,153)

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audit market, market entry, audit pricing, institutional environment, big four accounting firms

Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China

Posted: 09 May 2012
Tao Zeng and Vikram Desai
Wilfrid Laurier University - Lazaridis School of Business and Economics and University of Central Florida - Kenneth G. Dixon School of Accounting

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audit market, market entry, audit pricing, institutional environment, Big Four accounting firms

6.

Inter-Corporate Ownership, Taxes, and Corporate Payout Choices Between Dividends and Share Repurchases

CAAA Annual Conference 2011
Number of pages: 27 Posted: 07 Nov 2010
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 68 (330,334)
Citation 1

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Dividend Payout, Share Repurchase, Inter-Corporate Ownership, Size, Growth, Profitability, Liquidity

7.

Why are Pyramid-Affiliated Firms More Tax Aggressive?

Number of pages: 45 Posted: 10 Jan 2017
Justin Mindzak and Tao Zeng
State University of New York at Fredonia and Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 65 (338,302)

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pyramid structure, tax aggressiveness, political connection, related party transaction, internal financing

8.

Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption

Accounting & Taxation, Vol. 1, No. 1, pp. 75-85, 2009
Number of pages: 11 Posted: 27 Feb 2010
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 62 (346,495)
Citation 1

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Lifetime Capital Gains Exemption, Abnormal Return, Individual Shareholding.

9.

An Investigation of the Value Relevance of the Corporate Tax Reductions from 1987 Canadian Tax Reform

Global Journal of Business Research, Vol. 1, No. 1, pp. 35-43, 2007
Posted: 17 Feb 2010
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics

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10.

Accounting for Future Tax Assets and Liabilities Under Cica Handbook Section 3465

Posted: 15 Jul 2002
Tao Zeng
Wilfrid Laurier University - Lazaridis School of Business and Economics

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future tax asset, future tax liability, value allowance, tax-based market valuation model