Leslie A. Robinson

Dartmouth College - Tuck School of Business

Professor

Hanover, NH 03755

United States

Dartmouth College - Accounting

Professor

100 Tuck Hall

Hanover, NH 03755

United States

  • Dartmouth College - Tuck School of Business

  • Dartmouth College - Accounting

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

26

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233

CROSSREF CITATIONS

124

Scholarly Papers (26)

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1.

Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?

Number of pages: 66 Posted: 08 Dec 2019 Last Revised: 09 Apr 2021
Jennifer Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 2,511 (9,443)
Citation 42

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base erosion and profit shifting, measurement, accounting, foreign direct investment

2.

Where in the world are "permanently reinvested" foreign earnings?

Number of pages: 49 Posted: 01 Oct 2012 Last Revised: 17 Apr 2023
Jennifer Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Tuck School of Business
Downloads 1,566 (19,899)
Citation 8

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permanently reinvested earnings; repatriation tax

3.

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, Dartmouth College - Tuck School of Business, University of Tübingen and University of Mannheim
Downloads 1,228 (28,648)
Citation 14

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

4.

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
Boston University Questrom School of Business, Dartmouth College - Tuck School of Business and North Carolina State University
Downloads 1,102 (33,460)
Citation 39

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

5.

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 Creal, Leslie A. Robinson, Jonathan L. Rogers and Sarah L. C. Zechman
University of Chicago - Booth School of Business - Econometrics and Statistics, Dartmouth College - Tuck School of Business, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 1,045 (36,064)
Citation 3

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firm valuation, segment reporting, international accounting, multinational corporations

6.

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
Dartmouth College - Tuck School of Business and North Carolina State University
Downloads 820 (50,630)
Citation 22

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

7.

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 Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 777 (54,412)
Citation 11

Abstract:

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transfer pricing, income shifting, customs duties, coordination

8.

FIN 48 and Tax Compliance

Downloads 734 (58,724)

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, Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Dartmouth College - Tuck School of Business and Tuck School of Business at Dartmouth
Downloads 734 (57,892)
Citation 8

Abstract:

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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, Lillian F. Mills, Richard C. Sansing and Leslie A. Robinson
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business

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

9.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 50 Posted: 22 Dec 2016 Last Revised: 14 Dec 2017
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 501 (95,064)
Citation 11

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

10.

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, Campaign for Tobacco Free Kids and Dartmouth College - Tuck School of Business
Downloads 427 (114,910)
Citation 7

Abstract:

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patent box, tax policy, innovation, base erosion

11.

Internal Ownership Structures of U.S. Multinational Firms

Number of pages: 49 Posted: 05 Jun 2013
Katharina Lewellen and Leslie A. Robinson
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Downloads 419 (117,560)
Citation 27

Abstract:

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Multinationals, Ownership Structures, Taxes

12.

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: 20 Jul 2023
Jennifer Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 369 (135,829)
Citation 4

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FIN 48, post-implementation review, financial accounting foundation

13.

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

Downloads 353 (142,614)
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
Dartmouth College - Tuck School of Business
Downloads 353 (141,586)
Citation 5

Abstract:

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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
Dartmouth College - Tuck School of Business

Abstract:

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

14.

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

2014 JATA Conference, The Accounting Review, Vol. 91, No. 4, 2016
Number of pages: 23 Posted: 03 Mar 2014 Last Revised: 12 Oct 2017
Leslie A. Robinson, Bridget Stomberg and Erin Towery
Dartmouth College - Tuck School of Business, Indiana University - Kelley School of Business and University of Georgia
Downloads 305 (166,653)
Citation 19

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Comparability; Relevance; FIN 48; Income tax uncertainty

15.

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

Downloads 234 (217,616)

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 Dartmouth College - Tuck School of Business
Downloads 234 (216,840)

Abstract:

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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 Dartmouth College - Tuck School of Business

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

16.

Location of Decision-Rights Within Multinational Firms

Downloads 221 (229,862)

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
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Downloads 221 (229,202)
Citation 2

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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
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business

Abstract:

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

17.

The Impact of IP Box Regimes on the M&A Market

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 73 Posted: 03 Jan 2019 Last Revised: 19 Aug 2021
Sebastien Bradley, Leslie A. Robinson and Martin Ruf
Drexel University, Dartmouth College - Tuck School of Business and University of Tübingen
Downloads 208 (243,146)
Citation 9

Abstract:

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IP box, tax policy, acquisition, M&A, innovation, patent

18.

Negotiated Tax Havens

Tuck School of Business Working Paper No. 3280683
Number of pages: 52 Posted: 30 Nov 2018 Last Revised: 17 Feb 2021
Kevin Markle and Leslie A. Robinson
Michigan State University and Dartmouth College - Tuck School of Business
Downloads 205 (246,390)
Citation 4

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tax policy, state aid, tax competition, preferential tax regimes, tax subsidies

19.

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 Dartmouth College - Tuck School of Business
Downloads 158 (309,505)
Citation 8

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tax administration, tax enforcement, cross-country

20.

Insights from the Initial Post-Implementation Review of FIN 48

Number of pages: 33 Posted: 08 Dec 2013
Jennifer Blouin and Leslie A. Robinson
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 148 (326,819)
Citation 1

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21.

Private Country-by-Country Reporting and the Misalignment between Profits and Economic Activity

Number of pages: 53 Posted: 31 Jan 2023
Preetika Joshi, Kevin Markle and Leslie A. Robinson
McGill University , Michigan State University and Dartmouth College - Tuck School of Business
Downloads 108 (414,194)

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22.

Corporate Tax Disclosure

Number of pages: 68 Posted: 17 Jul 2023
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 107 (416,965)

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tax disclosure, financial accounting disclosure, mandatory disclosure voluntary disclosure, public policy

23.

Public Tax-Return Disclosure

NBER Working Paper No. w24318
Number of pages: 51 Posted: 21 Feb 2018 Last Revised: 12 Jun 2023
Jeffrey Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 42 (685,614)
Citation 30

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24.

Corporate Tax Disclosure

NBER Working Paper No. w31467
Number of pages: 69 Posted: 17 Jul 2023 Last Revised: 19 Jul 2023
Jeffrey Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 11 (939,843)
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25.

The Initial Effect of U.S. Tax Reform on Foreign Acquisitions

Review of Accounting Studies, Forthcoming, WU International Taxation Research Paper Series No. 2020-06, Tuck School of Business Working Paper No. 3612783
Posted: 28 May 2020 Last Revised: 07 Feb 2023
Harald Amberger and Leslie A. Robinson
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business

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Tax Cuts and Jobs Act, Mergers and Acquisitions, Investment, Repatriation Tax, GILTI, FDII

26.

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

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

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repatriation policy, reporting incentives, international tax policy