Publications

1. How tax enforcement disparately affects domestic corporations around the world

with Bridget Stomberg and Brian Williams. 2023. Accepted, Contemporary Accounting Research. 

2. Has FATCA succeeded in reducing tax evasion through foreign accounts?

with Bridget Stomberg. 2023. Oxford Review of Economic Policy 39: 550-564. 

3. The effect of innovation box regimes on real activity

with Shannon Chen, Rebecca Lester, and Michelle Hanlon. 2023. The Accounting Review 98(5):1-28. 

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

with Charles McClure and Bridget Stomberg. 2022. Contemporary Accounting Research 39(4): 2376-2408.

5. The effect of income-shifting aggressiveness on corporate investment

with Ken Klassen and Jeri Seidman. 2022.  Journal of Accounting & Economics 74(1): 1-20.

6. Real effects of private country-by-country disclosure

with Marcel Olbert. 2021. The Accounting Review 97(6): 201-232.

7. How reliably do empirical tests identify tax avoidance?

with Jordan Nickerson, Jeri Seidman, and Bridget Stomberg.  2020, Contemporary Accounting Research 37(3): 1536-1561.

8. R&D and the rising foreign profitability of U.S. multinational corporations

with Jing Huang and Linda Krull, 2020, The Accounting Review 95(3): 177-204.

9. Transparency and tax evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

with Rebecca Lester and Kevin Markle, 2020, Journal of Accounting Research 58(1): 105-153.

10. Repatriation taxes and foreign cash holdings: The impact of anticipated tax reform

with Joseph Piotroski and Rimmy Tomy, 2019, Review of Financial Studies 32(8): 3105-3143.  

11. Using IRS data to identify income shifting to foreign affiliates

with Lillian Mills and Bridget Stomberg, 2019, Review of Accounting Studies 24(2): 694-730.  

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12. Income shifting using a cost sharing arrangement

with Richard Sansing, 2019, Journal of the American Taxation Association 41(1): 123-136.  Winner of the Journal of the American Taxation Association 2019 Outstanding Paper Award.

13. Unprofitable affiliates and income shifting

with Ken Klassen and Jeri Seidman, 2017, The Accounting Review 92(3): 113-136.  Winner of the American Taxation Association Outstanding Manuscript Award.

14. Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?

2016, Journal of Accounting & Economics 61(1): 145-165.  Winner of the 2014 American Taxation Association / PricewaterhouseCoopers Outstanding Tax Dissertation Award and the 2014 International Accounting Section Outstanding International Accounting Dissertation Award.

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

with Matthew Ege and Bridget Stomberg, 2015, The Accounting Review 90(4): 1469-1496.

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

with John Robinson and Bridget Stomberg, 2014, The Review of Accounting Studies 19(1): 456-471.

17. When are enhanced relationship tax compliance programs mutually beneficial?

with Richard Sansing and Jeri Seidman, 2013, The Accounting Review 88(6): 1971-1991.  

Working Papers

Tax and non-tax government policies and the location and relocation of patents

with Ken Klassen and Cinthia Valle Ruiz. 2023. Preparing for first-round submission.

Tax subsidy disclosure and local economic effects

with Rebecca Lester and Aneesh Raghunandan. 2023. Revising for resubmission. 

How do multinational companies respond to destination-based taxes?

with Marcel Olbert. 2023. Under review (first round).

Information exchange and tax havens

with B. Stomberg. 2023. Draft Chapter for Research Handbook on the Economics of Tax Havens, Ed. A. Lejour and D. Schindler (Edward Elger Publishing).

The impact of intangible assets’ mobility on intangibles location and income shifting: Trademarks vs. patents. 

with Cinthia Valle Ruiz and Johannes Voget. 2023. Preparing for first-round submission.

Research Awards

2023 Hoover Institution Campbell Fellow

2023 McCombs School of Business Award for Research Excellence

2020 American Taxation Association Outstanding Manuscript Award

2019 Journal of the American Taxation Association Outstanding Paper Award

2014 American Taxation Association / PricewaterhouseCoopers Outstanding Tax Dissertation Award 

2014 International Accounting Section Outstanding International Accounting Dissertation Award