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Jeffrey L. Hoopes

University of North Carolina (UNC) at Chapel Hill

102 Ridge Road

Chapel Hill, NC NC 27514

United States

  • University of North Carolina (UNC) at Chapel Hill

SCHOLARLY PAPERS

17

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7,820

CITATIONS
Rank 21,978

SSRN RANKINGS

Top 21,978

in Total Papers Citations

13

Scholarly Papers (17)

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1.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,872 (6,301)
Citation 3

Abstract:

Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

2.

Public Pressure and Corporate Tax Behavior

Downloads 1,121 ( 14,625)

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Downloads 1,121 (14,333)

Abstract:

Public pressure, tax avoidance, reputation costs, disclosure, tax havens

Public Pressure and Corporate Tax Behavior

Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Posted: 22 Jun 2016
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business

Abstract:

Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

3.

Do IRS Audits Deter Corporate Tax Avoidance?

Number of pages: 64 Posted: 01 Sep 2010 Last Revised: 30 Aug 2013
Jeffrey L. Hoopes, Devan Mescall and Jeffrey Pittman
University of North Carolina (UNC) at Chapel Hill, University of Saskatchewan and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 761 (19,799)
Citation 6

Abstract:

tax enforcement, corporate governance, IRS audits, taxes, agency costs

4.

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Downloads 701 ( 29,218)
Citation 2

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Number of pages: 48 Posted: 25 May 2012 Last Revised: 30 Nov 2013
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill
Downloads 557 (39,191)
Citation 2

Abstract:

Dividend taxes, payout policy

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Journal of Financial Economics (JFE), Forthcoming, Fisher College of Business Working Paper No. 2014-02-002
Number of pages: 51 Posted: 13 Jul 2014
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill
Downloads 144 (170,923)
Citation 2

Abstract:

Dividend taxes, payout policy, special dividends

5.

IRS Attention

Downloads 502 ( 45,319)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 502 (44,753)

Abstract:

financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting

Abstract:

IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL

6.

The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Number of pages: 45 Posted: 06 Aug 2010 Last Revised: 25 Mar 2012
Makoto Hasegawa, Jeffrey L. Hoopes, Ryo Ishida and Joel B. Slemrod
Graduate School of Economics, Kyoto University, University of North Carolina (UNC) at Chapel Hill, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 350 (55,587)
Citation 2

Abstract:

Tax disclosure, Japanese income tax, Japanese economy

7.

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Downloads 297 ( 84,701)

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Ross School of Business Paper No. 1316
Number of pages: 87 Posted: 02 May 2016 Last Revised: 14 May 2016
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel H. Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 286 (87,947)

Abstract:

Financial crisis, behavioral finance, administrative data

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

NBER Working Paper No. w22209
Number of pages: 87 Posted: 02 May 2016
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel H. Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 11 (517,327)
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8.

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Downloads 241 (106,047)

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel H. Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 239 (106,524)

Abstract:

Tax underreporting, information reporting, small businesses, tax enforcement, administrative data

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

NBER Working Paper No. w21412
Number of pages: 51 Posted: 03 Aug 2015
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel H. Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 2 (568,600)
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Abstract:

9.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 236 (58,615)

Abstract:

Sales tax, Marketplace Fairness Act

10.

Taxpayer Search for Information: Implications for Rational Attention

Downloads 156 (159,340)

Taxpayer Search for Information: Implications for Rational Attention

Ross School of Business Paper No. 1198
Number of pages: 48 Posted: 01 Sep 2013 Last Revised: 23 Sep 2013
Jeffrey L. Hoopes, Daniel H. Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 92 (239,223)

Abstract:

Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

Forthcoming - American Economic Journal: Economic Policy, Fisher College of Business Working Paper No. RP 2014-02-004
Number of pages: 97 Posted: 03 Oct 2014
Jeffrey L. Hoopes, Daniel H. Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 57 (315,825)

Abstract:

Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

NBER Working Paper No. w19482
Number of pages: 48 Posted: 28 Sep 2013
Jeffrey L. Hoopes, Daniel H. Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 7 (539,224)

Abstract:

11.

U.S. Firms on Foreign (Tax) Holidays

Number of pages: 51 Posted: 17 Aug 2017
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
Singapore Management University - School of Accountancy, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 0 (232,655)

Abstract:

Tax holiday, corporate tax, international tax

12.

Shareholder Wealth Effects of Border Adjustment Taxation

Number of pages: 60 Posted: 24 Apr 2017 Last Revised: 21 Jun 2017
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 0 (137,757)

Abstract:

Border Adjustment Tax, Border Tax, Corporate Tax, Fundamental Tax Reform

13.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
Jeffrey L. Hoopes, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Carolina (UNC) at Chapel Hill, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 0 (239,214)

Abstract:

Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

14.

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

15.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill, Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (356,092)

Abstract:

Audit Salaries, Audit Quality, Audit Office

16.

Tax Distractions: The Effects of Temporary Tax Law on Capital Markets

Number of pages: 46 Posted: 11 Oct 2015 Last Revised: 08 Dec 2016
Jeffrey L. Hoopes
University of North Carolina (UNC) at Chapel Hill
Downloads 0 (132,348)

Abstract:

earnings predictability, temporary tax law, R&D tax credit

17.

Real Examples of Why Financial Statement Audits Cannot Detect All Fraud: Insights from an Expert Witness in Major Fraud Cases

Number of pages: 27 Posted: 06 Oct 2007 Last Revised: 07 Dec 2016
Steve Albrecht and Jeffrey L. Hoopes
Brigham Young University and University of North Carolina (UNC) at Chapel Hill
Downloads 0 (71,029)

Abstract:

Expectations gap, fraud examination, hindsight bias, financial statement fraud auditor negligence

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