LeAnn Luna

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Professor of Accounting

711 Stokely Management Center

Knoxville, TN 37996-4334

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,020

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (12)

1.

The Impact of CEOs on Changes to Executive Compensation After the TCJA: Initial Evidence

Number of pages: 56 Posted: 19 Sep 2019 Last Revised: 09 Jul 2020
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research, University of Tennessee, Knoxville and University of Tennessee, Knoxville
Downloads 403 (102,249)
Citation 4

Abstract:

Loading...

tax reform, executive compensation, corporate governance

State-Sponsored College 529 Plans: The Influence of Tax and Non-Tax Factors on Investors' Choice

Number of pages: 37 Posted: 08 Feb 2005
LeAnn Luna and Raquel Meyer Alexander
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and Freeman College of Management
Downloads 170 (241,638)

Abstract:

Loading...

529 plans, higher education, investor choice, tax subsidy

State-Sponsored College 529 Plans: The Influence of Tax and Non-Tax Factors on Investors' Choice

Number of pages: 37 Posted: 03 Feb 2005
LeAnn Luna and Raquel Meyer Alexander
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and Freeman College of Management
Downloads 70 (448,931)

Abstract:

Loading...

529 plans, higher education, investor choice, tax subsidy

3.

How Investors Respond to Disclosures: The Case of 529 College Savings Plans

Number of pages: 57 Posted: 14 Jul 2009
Raquel Meyer Alexander and LeAnn Luna
Freeman College of Management and University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research
Downloads 134 (292,368)

Abstract:

Loading...

529 plans, investor behavior, savings taxes

4.

Statutory Incidence and Sales Tax Compliance: Evidence from Wayfair

Number of pages: 55 Posted: 18 Mar 2021
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Knoxville - College of Business Administration - Department of Economics and University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research
Downloads 125 (309,818)
Citation 1

Abstract:

Loading...

sales tax, compliance, state and local public finance, statutory incidence

5.

Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows

Journal of Accounting & Economics (JAE), Vol. 57, No. 1, February 2014
Number of pages: 16 Posted: 16 Aug 2015
William F. Fox, LeAnn Luna and Georg Schaur
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and University of Tennessee, Knoxville - College of Business Administration - Department of Economics
Downloads 54 (502,927)
Citation 1

Abstract:

Loading...

Taxation, Evasion, Multijurisdictional

6.

The Influence of State Sales and Use Taxes on Capital Expenditures and Manufacturing Employment

Public Finance Review, 43(4): 458-484, 2015
Number of pages: 27 Posted: 16 Aug 2015
Donna Bobek, Amy M. Hageman and LeAnn Luna
University of Central Florida, Kansas State University and University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research
Downloads 43 (552,496)

Abstract:

Loading...

7.

State Tax Policy and Business Organizational Form

National Tax Journal, Vol. 63, No. 1, 2010
Number of pages: 28 Posted: 16 Aug 2015
LeAnn Luna and Matthew N. Murray
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and University of Tennessee, Knoxville - College of Business Administration - Department of Economics
Downloads 21 (687,109)

Abstract:

Loading...

state corporate income tax, business organizational form, tax base mobility

8.

State Tax Amnesties: Forgiveness is Divine - and Possibly Profitable

State Tax Notes, Vol. 41, No. 8, August 21, 2006
Posted: 21 Aug 2006
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research, Millikin University - Tabor School of Business, Northern Illinois University - Department of Accountancy, Wake Forest University and North Carolina State University - Department of Accounting

Abstract:

Loading...

9.

The Tyranny of Consumer Choice in Section 529 Plans: Differences Lead to Complexity and Confusion

State Tax Notes, Vol. 37, No. 6, August 8, 2005
Posted: 12 Aug 2005
Raquel Meyer Alexander and LeAnn Luna
Freeman College of Management and University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Abstract:

Loading...

10.

Subnational Taxing Options: Which is Preferred, a Retail Sales Tax or a Vat?

Posted: 04 Mar 2003
William F. Fox and LeAnn Luna
University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Abstract:

Loading...

11.

State Corporate Tax Revenue Trends: Causes and Possible Solutions

Posted: 04 Mar 2003
William F. Fox and LeAnn Luna
University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Abstract:

Loading...

12.

Sales Tax Nexus and Remote Vendors

Posted: 20 Sep 2002
Virginia Polytechnic University, Rhode Island College - Department of Accounting and Computer Information Systems, University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and Northern Illinois University - Department of Accountancy

Abstract:

Loading...