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Leslie A. Robinson

Tuck School of Business at Dartmouth

Assistant Professor

Hanover, NH 03755

United States

  • Tuck School of Business at Dartmouth

    • Email
    • Tel: 603-646-4018
SCHOLARLY PAPERS

19

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7,237

CITATIONS
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55

Scholarly Papers (19)

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1.

The Location, Composition, and Investment Implications of Permanently Reinvested Earnings

Number of pages: 49 Posted: 01 Oct 2012 Last Revised: 17 Aug 2014
Jennifer L. Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Tuck School of Business at Dartmouth
Downloads 1,007 (12,341)
Citation 2

Abstract:

permanently reinvested earnings; repatriation tax; internal capital market efficiency

2.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of Accounting Research, Vol. 51 (3), 583-629, 2013
Number of pages: 54 Posted: 04 Oct 2009 Last Revised: 20 Nov 2013
Petro Lisowsky, Leslie A. Robinson and Andrew Schmidt
University of Illinois at Urbana-Champaign - Department of Accountancy, Tuck School of Business at Dartmouth and North Carolina State University
Downloads 833 (19,593)
Citation 16

Abstract:

FIN 48, ASC 740-10-25, tax shelter, tax reserve, tax aggressive

3.

The Multinational Advantage

Fama-Miller Working Paper, Chicago Booth Research Paper No. 11-37
Number of pages: 49 Posted: 28 Sep 2011 Last Revised: 20 Sep 2014
Drew D. Creal, Leslie A. Robinson, Jonathan L. Rogers and Sarah L. C. Zechman
University of Chicago - Booth School of Business - Econometrics and Statistics, Tuck School of Business at Dartmouth, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 772 (20,931)

Abstract:

firm valuation, segment reporting, international accounting, multinational corporations

4.

Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

Tuck School of Business Working Paper No. 2009-59
Number of pages: 45 Posted: 13 Nov 2008 Last Revised: 19 Mar 2013
Leslie A. Robinson and Andrew Schmidt
Tuck School of Business at Dartmouth and North Carolina State University
Downloads 701 (26,891)
Citation 9

Abstract:

Mandatory Disclosure, FIN 48 (ASC 740-10), Proprietary Costs, Disclosure Quality, Tax Avoidance

5.

FIN 48 and Tax Compliance

Downloads 669 ( 31,138)
Citation 14

FIN 48 and Tax Compliance

The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Number of pages: 48 Posted: 04 Dec 2007 Last Revised: 06 Feb 2011
Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing
University of Texas at Austin - McCombs School of Business, Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth
Downloads 669 (30,645)
Citation 14

Abstract:

tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure

FIN 48 and Tax Compliance

The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Posted: 26 Jan 2010 Last Revised: 06 Feb 2011
Lillian F. Mills, Richard C. Sansing and Leslie A. Robinson
University of Texas at Austin - McCombs School of Business, Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth

Abstract:

tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure

6.

Conflicting Transfer Pricing Incentives and the Role of Coordination

Tuck School of Business Working Paper No. 2010-74
Number of pages: 49 Posted: 17 May 2010 Last Revised: 20 Sep 2016
Jennifer L. Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 464 (34,280)

Abstract:

transfer pricing, income shifting, customs duties, coordination

7.

Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits

Downloads 318 ( 78,421)
Citation 5

Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits

The Accounting Review, Forthcoming
Number of pages: 49 Posted: 28 Aug 2007 Last Revised: 04 Sep 2009
Leslie A. Robinson
Tuck School of Business at Dartmouth
Downloads 318 (77,898)
Citation 5

Abstract:

expense classification, pre-tax earnings, tax credit, earnings management

Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits

The Accounting Review, Vol. 85, No. 2, pp. 637-669, 2010
Posted: 05 Nov 2009 Last Revised: 06 Feb 2011
Leslie A. Robinson
Tuck School of Business at Dartmouth

Abstract:

expense classification, pre-tax earnings, tax credit, earnings management

8.

Tax Avoidance as a Driver of Mergers and Acquisitions

Number of pages: 49 Posted: 26 Dec 2013 Last Revised: 03 May 2017
Thomas Belz, Leslie A. Robinson, Martin Ruf and Christian Steffens
University of Mannheim, Tuck School of Business at Dartmouth, University of Tübingen and University of Mannheim
Downloads 265 (53,143)

Abstract:

Tax accounting, mergers and acquisitions, tax management, propensity score matching

9.

The Effect of 'Invisible' Tax Preferences on Investment and Tax Preference Measures

Downloads 204 (125,109)
Citation 4

The Effect of 'Invisible' Tax Preferences on Investment and Tax Preference Measures

Journal of Accounting & Economics (JAE), Vol. 46, 2008
Number of pages: 37 Posted: 28 Aug 2007 Last Revised: 24 Dec 2013
Richard C. Sansing and Leslie A. Robinson
Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth
Downloads 204 (124,774)
Citation 4

Abstract:

Intangible assets, tax preferences, effective tax rates, financial reporting costs

The Effect of 'Invisible' Tax Preferences on Investment and Tax Preference Measures

Journal of Accounting and Economics, Vol. 46, pp. 389-404, 2008
Posted: 04 Dec 2007 Last Revised: 06 Feb 2011
Richard C. Sansing and Leslie A. Robinson
Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth

Abstract:

intangible assets, tax preferences, effective tax rates, financial reporting costs

10.

Academic Research on FIN 48: What Have We Learned? Prepared for the Financial Accounting Foundations’ Post-Implementation Review of Financial Accounting Standards Board Interpretation No. 48

Number of pages: 44 Posted: 19 Dec 2012 Last Revised: 10 Jul 2013
Jennifer L. Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Tuck School of Business at Dartmouth
Downloads 188 (107,940)

Abstract:

FIN 48, post-implementation review, financial accounting foundation

11.

One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

The Accounting Review, Vol. 91, No. 4, 2016
Posted: 07 Feb 2014 Last Revised: 01 Jul 2017
Leslie A. Robinson, Bridget Stomberg and Erin Towery
Tuck School of Business at Dartmouth, Indiana University and University of Georgia

Abstract:

Relevance; FIN 48; Income tax uncertainty

12.

Location of Decision-Rights Within Multinational Firms

Downloads 127 (188,509)
Citation 3

Location of Decision-Rights Within Multinational Firms

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 17 Jul 2013 Last Revised: 16 Nov 2013
Leslie A. Robinson and Phillip C. Stocken
Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth
Downloads 127 (189,151)
Citation 3

Abstract:

organizational structure, multinational, delegation, decentralization, decision-rights

Location of Decision-Rights within Multinational Firms

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Leslie A. Robinson and Phillip C. Stocken
Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth

Abstract:

organizational structure, multinational, delegation, decentralization, decision-rights

13.

Understanding Multidimensional Tax Systems

Tuck School of Business Working Paper No. 2010-81
Number of pages: 37 Posted: 11 Jul 2010 Last Revised: 06 Feb 2011
Joel B. Slemrod and Leslie A. Robinson
University of Michigan, Stephen M. Ross School of Business and Tuck School of Business at Dartmouth
Downloads 114 (195,732)
Citation 1

Abstract:

tax administration, tax enforcement, cross-country

14.

Internal Ownership Structures of U.S. Multinational Firms

Number of pages: 49 Posted: 05 Jun 2013
Katharina Lewellen and Leslie A. Robinson
Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth
Downloads 110 (141,938)
Citation 1

Abstract:

Multinationals, Ownership Structures, Taxes

15.

Insights from the Initial Post-Implementation Review of FIN 48

Number of pages: 33 Posted: 08 Dec 2013
Jennifer L. Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Tuck School of Business at Dartmouth
Downloads 85 (227,797)

Abstract:

16.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 55 Posted: 22 Dec 2016 Last Revised: 23 Apr 2017
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Tuck School of Business at Dartmouth and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (113,219)

Abstract:

disclosure, tax disclosure, tax avoidance, corporate governance, privacy, public shaming, surveys

17.

Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership

Tuck School of Business Working Paper No. 2681433
Number of pages: 32 Posted: 27 Oct 2015
Sebastien Bradley, Estelle P. Dauchy and Leslie A. Robinson
Drexel University, affiliation not provided to SSRN and Tuck School of Business at Dartmouth
Downloads 0 (130,466)

Abstract:

patent box, tax policy, innovation, base erosion

18.

One Size Does Not Fit All: The Effect of Guidance Intended to Improve Comparability on Relevance

2014 JATA Conference
Posted: 03 Mar 2014 Last Revised: 03 Apr 2014
Leslie A. Robinson, Bridget Stomberg and Erin Towery
Tuck School of Business at Dartmouth, Indiana University and University of Georgia

Abstract:

Comparability; Relevance; FIN 48; Income tax uncertainty

19.

Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?

Accounting Review, Forthcoming
Posted: 20 Sep 2009 Last Revised: 17 May 2012
Jennifer L. Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Tuck School of Business at Dartmouth

Abstract:

repatriation policy, reporting incentives, international tax policy

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