Rick Laux

Purdue University

Assistant Professor

Rawls Hall 4036

100 S. Grant Street

West Lafayette, IN 47906

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 37,440

SSRN RANKINGS

Top 37,440

in Total Papers Downloads

2,250

SSRN CITATIONS
Rank 16,131

SSRN RANKINGS

Top 16,131

in Total Papers Citations

45

CROSSREF CITATIONS

34

Scholarly Papers (7)

1.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Sanjay Gupta, Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 758 (56,111)
Citation 18

Abstract:

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Tax reserves; unrecognized tax benefits; FIN 48; earnings management; analysts’ forecasts

The Information Content of Tax Expense for Firms Reporting Losses

Number of pages: 42 Posted: 28 Jun 2010 Last Revised: 19 Apr 2012
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 476 (100,012)
Citation 3

Abstract:

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

The Information Content of Tax Expense for Firms Reporting Losses

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 02 Jul 2012 Last Revised: 21 Apr 2013
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 235 (215,571)
Citation 6

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

3.

How Do Most Low ETR Firms Avoid Paying Taxes?

Review of Accounting Studies, Forthcoming
Number of pages: 75 Posted: 06 Jan 2021
University of Oregon, Arizona State University (ASU) - School of Accountancy and Purdue University
Downloads 343 (146,938)
Citation 8

Abstract:

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Taxes, Net operating loss carryforwards, Tax risk, Political economy

4.

Assessing the Relation Between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable

Number of pages: 50 Posted: 16 Aug 2018
Zhan Gao, Dan Givoly and Rick Laux
Lancaster University, Pennsylvania State University, Smeal College of Business and Purdue University
Downloads 187 (267,335)
Citation 1

Abstract:

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Income Tax Expense, Book-Tax Differences, Stock Returns

5.

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

University of Connecticut School of Business Research Paper No. 21-07
Number of pages: 53 Posted: 01 Mar 2021 Last Revised: 19 Sep 2023
Duke Ferguson, Trent Krupa and Rick Laux
University of Kentucky - Gatton College of Business and Economics, University of Arkansas - Department of Accounting and Purdue University
Downloads 126 (369,495)

Abstract:

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

6.

Tax Enforcement and Foreign Investment in Developing Countries: Evidence from Tax Inspectors Without Borders

Number of pages: 54 Posted: 23 Jun 2022 Last Revised: 13 Jan 2023
Duke Ferguson, Trent Krupa and Rick Laux
University of Kentucky - Gatton College of Business and Economics, University of Arkansas - Department of Accounting and Purdue University
Downloads 125 (380,866)

Abstract:

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Investment, Tax Enforcement, Information Asymmetry, FDI, Developing Countries

7.

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

Accounting Review, Forthcoming
Posted: 08 Jun 2011 Last Revised: 21 Apr 2013
Rick Laux
Purdue University

Abstract:

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accounting for income taxes, deferred tax assets and liabilities, deferred taxes, interperiod tax allocation, SFAS 109