Gary A. McGill

University of Florida - Fisher School of Accounting

J. Roy Duggan Professor of Accounting

Warrington College of Business

PO Box 117166

Gainesville, FL 32611-7166

United States

http://warrington.ufl.edu/fsoa/faculty/facultyinfo.asp?WEBID=1132

  • University of Florida - Fisher School of Accounting

    • Email
    • Tel: 352-273-0219
    • Fax: 352-392-7962
SCHOLARLY PAPERS

15

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Rank 30,358

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Top 30,358

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3,595

TOTAL CITATIONS
Rank 14,568

SSRN RANKINGS

Top 14,568

in Total Papers Citations

38

Scholarly Papers (15)

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1.

Did Enron Pay Taxes: Deciphering a Corporation's Tax Status Using Financial Statement Information

Number of pages: 30 Posted: 15 Aug 2002
Gary A. McGill and Edmund Outslay
University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 711 (78,025)

Abstract:

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corporate income tax, book-tax differences, Enron

2.

Risky Business: The Prosopography of Corporate Tax Planning

National Tax Journal, Vol. 67, No. 4, 2014
Number of pages: 31 Posted: 02 Dec 2014
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 671 (83,975)
Citation 8

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corporate tax, tax avoidance, book-tax differences, accounting for income taxes

3.

Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations from Its Financial Statement Disclosures?

National Tax Journal, 65 (4): 961-984, December 2012
Number of pages: 37 Posted: 13 Oct 2012 Last Revised: 20 Jan 2013
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 564 (104,763)
Citation 7

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corporate tax, international tax, tax avoidance, book-tax differences, accounting for income taxes

4.

The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior

Journal of American Taxation Association, Volume 33, No. 2, pp. 35-65
Number of pages: 48 Posted: 29 Jan 2010 Last Revised: 04 Nov 2011
Michael P. Donohoe and Gary A. McGill
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 559 (105,893)
Citation 12

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corporate tax, tax avoidance, book-tax differences, event study, policy regime

5.

The Geometry of International Tax Planning After the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles

National Tax Journal, Forthcoming
Number of pages: 33 Posted: 01 Oct 2019
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 474 (129,623)

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corporate tax, international tax, Tax Cuts and Jobs Act, organizational structure

6.

Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System

National Tax Journal, Vol. 66, No. 3, 2013
Number of pages: 43 Posted: 05 Feb 2014
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 244 (267,553)
Citation 2

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international taxation, tax reform, territorial tax system

7.

Executive Regulatory Focus and Tax Avoidance

Number of pages: 45 Posted: 29 Nov 2023
Erica Bauman, Joost Impink, Michael Mayberry and Gary A. McGill
Independent, University of Florida, University of Florida - Fisher School of Accounting and University of Florida - Fisher School of Accounting
Downloads 177 (361,839)

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regulatory focus; tax avoidance

8.

Homeownership and Taxes: How the TCJA Altered the Tax Code’s Treatment of Housing

Number of pages: 42 Posted: 19 Apr 2021 Last Revised: 22 Oct 2021
Brent W. Ambrose, Patric Hendershott, David C. Ling and Gary A. McGill
Pennsylvania State University - Department of Insurance & Real Estate, affiliation not provided to SSRN, University of Florida - Hough Graduate School of Business Administration and University of Florida - Fisher School of Accounting
Downloads 127 (476,581)

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tax policy; homeownership; mortgage interest deduction; net implicit rental income

9.

The Effect of Income and Collateral Constraints on Residential Mortgage Terminations

NBER Working Paper No. w5180
Number of pages: 41 Posted: 23 Jun 2000 Last Revised: 03 Apr 2022
Wayne R. Archer, David C. Ling and Gary A. McGill
University of Florida - Warrington College of Business Administration, University of Florida - Warrington College of Business Administration and University of Florida - Fisher School of Accounting
Downloads 68 (716,291)
Citation 9

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10.

Clandestine Accounting: Variable Interest Entity Consolidation, Financial Leverage and Tax Shelter Participation

Posted: 11 Sep 2007 Last Revised: 30 Oct 2014
Victoria Dickinson, Michael P. Donohoe and Gary A. McGill
University of Mississippi - Patterson School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting

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event study, off-balance-sheet, variable interest entity, special purpose entity, consolidation, tax shelter

11.

Household Income, Termination Risk and Mortgage Pricing

Posted: 22 Jan 2003
Wayne R. Archer, David C. Ling and Gary A. McGill
University of Florida - Warrington College of Business Administration, University of Florida - Warrington College of Business Administration and University of Florida - Fisher School of Accounting

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mortgage termination, mortgage prepayment, mortgage pricing, low-income homeownership

12.

Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status

Posted: 16 Aug 2002
Gary A. McGill and Edmund Outslay
University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems

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13.

The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases

Posted: 26 May 2000
Andrew D. Cuccia and Gary A. McGill
University of Oklahoma and University of Florida - Fisher School of Accounting

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14.

Evidence on the Demand for Mortgage Debt by Owner-Occupants

Journal of Urban Economics
Posted: 13 Feb 1998
David C. Ling and Gary A. McGill
University of Florida - Warrington College of Business Administration and University of Florida - Fisher School of Accounting

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15.

Demographic Versus Option-Driven Mortgage Terminations

Posted: 10 Jan 1997
Wayne R. Archer, David C. Ling and Gary A. McGill
University of Florida - Warrington College of Business Administration, University of Florida - Warrington College of Business Administration and University of Florida - Fisher School of Accounting

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