EconPapers    
Economics at your fingertips  
 

Details about Douglas A. Shackelford

E-mail:
Homepage:http://www.kenan-flagler.unc.edu/faculty/directory/accounting/douglas-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


Jump to Journal Articles Chapters

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 Downloads View citations (1)
    See also Chapter (2014)

2012

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

2011

  1. Cross-Country Comparisons of Corporate Income Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (15)

2010

  1. Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (17)
  2. Research in Accounting for Income Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (7)
    See also Journal Article in Journal of Accounting and Economics (2012)

2009

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

2007

  1. 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 Downloads View citations (8)
  2. Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)

2006

  1. Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (38)

2005

  1. The Changing Role of Auditors in Corporate Tax Planning
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)

2004

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

2003

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

2002

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

2001

  1. 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 Downloads View citations (6)
    See also Journal Article in Journal of Law and Economics (2004)

2000

  1. Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
  2. Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
  3. The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (7)

1999

  1. Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (3)
    See also Journal Article in Journal of Public Economics (2000)
  2. Intertemporal Tax Discontinuities
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (7)
    See also Journal Article in Journal of Accounting Research (2002)
  3. The Impact of State Taxes on Self-Insurance
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in Journal of Accounting and Economics (2000)

1998

  1. Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (3)

1996

  1. 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 Downloads View citations (36)
    See also Working Paper (2010)

2011

  1. Financial reporting, tax, and real decisions: toward a unifying framework
    International Tax and Public Finance, 2011, 18, (4), 461-494 Downloads View citations (12)

2004

  1. 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 Downloads View citations (34)
    See also Working Paper (2001)

2003

  1. Capital Gains Taxes and Equity Trading: Empirical Evidence
    Journal of Accounting Research, 2003, 41, (4), 611-651 Downloads View citations (25)

2002

  1. Intertemporal Tax Discontinuities
    Journal of Accounting Research, 2002, 40, (1), 205-222 Downloads View citations (13)
    See also Working Paper (1999)
  2. The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout
    Journal of Public Economics, 2002, 84, (1), 47-74 Downloads View citations (23)

2001

  1. Empirical tax research in accounting
    Journal of Accounting and Economics, 2001, 31, (1-3), 321-387 Downloads View citations (134)

2000

  1. Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction
    Journal of Public Economics, 2000, 76, (1), 69-85 Downloads View citations (49)
    See also Working Paper (1999)
  2. The impact of state taxes on self-insurance
    Journal of Accounting and Economics, 2000, 30, (1), 99-122 Downloads View citations (3)
    See also Working Paper (1999)

1998

  1. State and provincial corporate tax planning: income shifting and sales apportionment factor management
    Journal of Accounting and Economics, 1998, 25, (3), 385-406 Downloads View citations (38)
  2. 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 Downloads View citations (29)

1997

  1. 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 Downloads View citations (32)
  2. 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 Downloads View citations (4)

1996

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

1995

  1. 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 Downloads View citations (29)
  2. Taxation, regulation, and the organizational structure of property-casualty insurers
    Journal of Accounting and Economics, 1995, 20, (3), 229-253 Downloads View citations (12)

1991

  1. The market for tax benefits: Evidence from leveraged ESOPs
    Journal of Accounting and Economics, 1991, 14, (2), 117-145 Downloads View citations (5)

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 Downloads View citations (1)
    See also Working Paper (2013)

2003

  1. Do U.S. Multinationals Face Different Tax Burdens than Other Companies?
    A chapter in Tax Policy and the Economy, Volume 17, 2003, pp 141-168 Downloads View citations (9)

2000

  1. 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 Downloads View citations (8)
  2. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices
    A chapter in International Taxation and Multinational Activity, 2000, pp 143-172 Downloads View citations (9)
 
Page updated 2019-10-14