Details about Douglas A. Shackelford

Access statistics for papers by Douglas A. Shackelford.

Last updated 2013-08-02. Update your information in the RePEc Author Service.

Short-id: psh631

Working Papers

2013

1. The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
   See also Chapter The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates, NBER Chapters, National Bureau of Economic Research, Inc (2014) View citations (5) (2014)

2012

2. Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
   Working Papers, Oxford University Centre for Business Taxation View citations (1)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2011) View citations (2)

2011

3. Cross-Country Comparisons of Corporate Income Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (21)

2010

4. Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
5. Research in Accounting for Income Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
   See also Journal Article Research in accounting for income taxes, Journal of Accounting and Economics, Elsevier (2012) View citations (73) (2012)

2009

6. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)

2007

7. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
8. Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

2006

9. Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (41)

2005

10. The Changing Role of Auditors in Corporate Tax Planning
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)

2004

11. Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)

2003

12. Diversification and the Taxation of Capital Gains and Losses
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

2002

13. Employee Stock Options, Corporate Taxes and Debt Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (23)

2001

14. Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry, Journal of Law and Economics, University of Chicago Press (2004) View citations (46) (2004)

2000

15. Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
16. Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
17. The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)

1999

18. Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction, Journal of Public Economics, Elsevier (2000) View citations (67) (2000)
19. Intertemporal Tax Discontinuities
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Intertemporal Tax Discontinuities, Journal of Accounting Research, Wiley Blackwell (2002) View citations (21) (2002)
20. The Impact of State Taxes on Self-Insurance
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article The impact of state taxes on self-insurance, Journal of Accounting and Economics, Elsevier (2000) View citations (3) (2000)

1998

21. Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)

1996

22. The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios
    Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania View citations (1)

Journal Articles

2012

1. Research in accounting for income taxes
   Journal of Accounting and Economics, 2012, 53, (1), 412-434 View citations (73)
   See also Working Paper Research in Accounting for Income Taxes, NBER Working Papers (2010) View citations (11) (2010)

2011

2. Financial reporting, tax, and real decisions: toward a unifying framework
   International Tax and Public Finance, 2011, 18, (4), 461-494 View citations (21)

2004

3. Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry
   Journal of Law and Economics, 2004, 47, (2), 515-41 View citations (46)
   See also Working Paper Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry, NBER Working Papers (2001) View citations (7) (2001)

2003

4. Capital Gains Taxes and Equity Trading: Empirical Evidence
   Journal of Accounting Research, 2003, 41, (4), 611-651 View citations (36)

2002

5. Intertemporal Tax Discontinuities
   Journal of Accounting Research, 2002, 40, (1), 205-222 View citations (21)
   See also Working Paper Intertemporal Tax Discontinuities, NBER Working Papers (1999) View citations (7) (1999)
6. The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout
   Journal of Public Economics, 2002, 84, (1), 47-74 View citations (26)

2001

7. Empirical tax research in accounting
   Journal of Accounting and Economics, 2001, 31, (1-3), 321-387 View citations (221)

2000

8. Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction
   Journal of Public Economics, 2000, 76, (1), 69-85 View citations (67)
   See also Working Paper Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction, NBER Working Papers (1999) View citations (3) (1999)
9. The impact of state taxes on self-insurance
   Journal of Accounting and Economics, 2000, 30, (1), 99-122 View citations (3)
   See also Working Paper The Impact of State Taxes on Self-Insurance, NBER Working Papers (1999) (1999)

1998

10. State and provincial corporate tax planning: income shifting and sales apportionment factor management
    Journal of Accounting and Economics, 1998, 25, (3), 385-406 View citations (49)
11. The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
    International Tax and Public Finance, 1998, 5, (1), 41-59 View citations (38)

1997

12. Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates
    Journal of Accounting and Economics, 1997, 24, (2), 151-173 View citations (41)
13. The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations
    Journal of Accounting and Economics, 1997, 24, (3), 337-361 View citations (7)

1996

14. Earnings, regulatory capital, and tax management: Comments
    Journal of Accounting and Economics, 1996, 22, (1-3), 241-247 View citations (1)

1995

15. Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States
    International Tax and Public Finance, 1995, 2, (1), 55-83 View citations (37)
16. Taxation, regulation, and the organizational structure of property-casualty insurers
    Journal of Accounting and Economics, 1995, 20, (3), 229-253 View citations (19)

1991

17. The market for tax benefits: Evidence from leveraged ESOPs
    Journal of Accounting and Economics, 1991, 14, (2), 117-145 View citations (10)

Chapters

2014

1. The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates
   A chapter in Tax Policy and the Economy, Volume 28, 2014, pp 33-62 View citations (5)
   See also Working Paper The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates, National Bureau of Economic Research, Inc (2013) View citations (2) (2013)

2003

2. Do US Multinationals Face Different Tax Burdens than Do Other Companies?
   A chapter in Tax Policy and the Economy, Volume 17, 2003, pp 141-168 View citations (11)

2000

3. Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts
   A chapter in Tax Policy and the Economy, Volume 14, 2000, pp 67-92 View citations (13)
4. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices
   A chapter in International Taxation and Multinational Activity, 2000, pp 143-172 View citations (12)