Research

Publications

Does tax enforcement disparately affect domestic versus multinational corporations around the world? 

with Lisa De Simone and Brian Williams, Contemporary Accounting Research.

Has FATCA succeeded in reducing tax evasion through foreign accounts? 

with Lisa De Simone, Oxford Review of Economic Policy.

Companies' initial estimates and disclosures of the one-time transition tax imposed by the Tax Cuts and Jobs Act. 

with Shannon Chen, Matthew Erickson, Michelle Harding and Junwei Xia, Journal of the American Taxation Association.

Examining the immediate effects of recent tax law changes on the structure of executive compensation. 

with Lisa De Simone and Charles McClure, Contemporary Accounting Research.

What determines ETRs? The relative importance of tax and nontax factors

with Casey Schwab and Junwei Xia, Contemporary Accounting Research. Data available here.  

Effective tax planning

with Casey Schwab and Brian Williams, The Accounting Review. See information on Tax Planning Scores

How reliably do empirical tests detect tax avoidance? 

with Lisa De Simone, Jordan Nickerson and Jeri Seidman, Contemporary Accounting Research.  

How do IRS resources affect the corporate audit process?

with Michelle Nessa, Casey Schwab and Erin Towery, The Accounting Review.  

Using IRS data to identify income shifting to foreign affiliates

with Lisa De Simone and Lillian Mills, Review of Accounting Studies.  See information on Outbound Scores.

Media coverage of corporate taxes 

with Shannon Chen and Kathleen Powers, The Accounting Review.

Trade-offs between tax and financial reporting benefits: Evidence from taxable acquisitions 

with Dan Lynch, Miles Romney and Dan Wangerin, Contemporary Accounting Research.

Equity compensation and tax avoidance: Disentangling managerial incentives from tax benefits and reexamining the effects of shareholder rights 

with Jeri Seidman, Journal of the American Taxation Association.

One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting

with Leslie Robinson and Erin Towery, The Accounting Review.

How do CEO incentives affect corporate tax planning and financial reporting of income taxes?

with Kathleen Powers and John R. Robinson, Review of Accounting Studies.  

Internal control quality: The role of auditor-provided tax services 

with Lisa De Simone and Matthew Ege, The Accounting Review.

Distilling the reserve for uncertain tax positions: The revealing case of Black Liquor

with Lisa De Simone and John Robinson, Review of Accounting Studies.

Selected Working Papers