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Duke Ferguson

University of Kentucky - Gatton College of Business and Economics

Assistant Professor

Lexington, KY 40506

United States

  • University of Kentucky - Gatton College of Business and Economics

SCHOLARLY PAPERS

5

DOWNLOADS

1,448

TOTAL CITATIONS

2

Scholarly Papers (5)

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1.

Tax Administration Quality and Foreign Investment in Developing Countries: Evidence from Participation in Tax Inspectors Without Borders

Journal of Accounting and Economics, forthcoming
Number of pages: 57 Posted: 23 Jun 2022 Last Revised: 27 Aug 2025
Duke Ferguson, Trent Krupa and Rick Laux
University of Kentucky - Gatton College of Business and Economics, Pennsylvania State University - Department of Accounting and Oklahoma State University - Stillwater - Spears School of Business
Downloads 403 (189,093)
Citation 1

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Foreign Investment, Tax Administration, Tax Enforcement, Developing Countries, Tax Uncertainty, Corruption, Agency Costs

2.

Tax Enforcement and Corporate Non-Financial Misconduct

Number of pages: 52 Posted: 05 Sep 2024 Last Revised: 31 Dec 2025
Duke Ferguson, Robert Hills and Trent Krupa
University of Kentucky - Gatton College of Business and Economics, University of Georgia - Terry College of Business and Pennsylvania State University - Department of Accounting
Downloads 346 (218,475)

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corporate misconduct, compliance costs, real activities management, tax enforcement

3.

Raising the Stakes: How Progressive Tax Rates Affect Risk-Taking by Pass-Through Businesses

Contemporary Accounting Research  [10.1111/1911-3846.12992], University of Connecticut School of Business Research Paper No. 21-07
Number of pages: 52 Posted: 01 Mar 2021 Last Revised: 22 Nov 2024
Duke Ferguson, Trent Krupa and Rick Laux
University of Kentucky - Gatton College of Business and Economics, Pennsylvania State University - Department of Accounting and Oklahoma State University - Stillwater - Spears School of Business
Downloads 246 (312,643)

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Investment, Risk-Taking, Progressive Tax Rates, Individual Tax Rates, Pass-Through Businesses, Payoff Asymmetry

4.

Domestic Product Market Impacts of Politically Motivated Foreign Tariffs

Kilts Center at Chicago Booth Marketing Data Center Paper, The Accounting Review
Number of pages: 55 Posted: 06 Nov 2024 Last Revised: 17 Jul 2026
Duke Ferguson and Carly Burd
University of Kentucky - Gatton College of Business and Economics and North Carolina State University
Downloads 227 (351,440)

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tariffs, indirect taxes, whiskey, product prices

5.

Gaming the IRS’ Third-Party Reporting System: Evidence from Pari-Mutuel Wagering

Journal of Accounting Research
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 29 Jun 2023
Duke Ferguson
University of Kentucky - Gatton College of Business and Economics
Downloads 226 (339,185)
Citation 1

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Third-Party Reporting, Income Underreporting, U.S. Tax Gap, IRS