Michael Marin

Research Interests

• Taxation; Managerial Decision Making; Corporate Governance

Education

Ph.D. Candidate, Expected Completion 2021

• Thesis: The Relation between Payroll and Income Tax Avoidance

  • Committee Members: Alex Edwards (Chair), Baohua Xin, and Aida Sijamic Wahid

Master of Business Administration, Graduated 2015

Bachelor of Commerce – Accounting Specialist, Graduated 2012

Working Papers

“The Relation between Payroll and Income Tax Avoidance”

• This paper empirically identifies whether firms that avoid income taxes also avoid payroll taxes. The results suggest that firms that avoid income taxes also avoid payroll taxes.

“Negative Interest Rates and Corporate Tax Behavior in Banks” with Alex Edwards and Yuchen Wu

• Commercial banks affected by negative interest rate policies experience an increase in tax planning when and after the policy is adopted, compared to unaffected banks. The results suggest that negative interest rates lead banks to increase tax planning as a funding source, especially for financially constrained banks.

“The Impact of Board Environmental Expertise and Social Awareness on Firm Environmental Performance" with Daehyun Kim, Gordon D. Richardson, Steven E. Salterio, and Albert Tsang

• Traditional governance quality drivers, board environmental expertise, and board social engagement enhance firm environmental performance in a manner that complements the board’s establishment of a CSR committee and management’s appointment of a chief sustainability officer.

Research Grants and Awards

• CPA Canada-CAAA

  • • Management Accounting, Performance Management, Finance, Governance & Strategy Research Grant

• Michael Lee-Chin Family Institute for Corporate Citizenship

• CPA Centre for Governance and Accountability

  • • Smith School of Business, Queen’s University

Teaching Interests

• Managerial Accounting, Taxation, Data Analytics, Financial Accounting

Teaching

Sole Instructor

• RSM 222: Management Accounting 1 (Undergraduate), 2019, Rotman School of Management

  • • Instructor Evaluation 4.8/5; 4.7/5 Course Evaluation

Teaching Assistant

• Undergraduate

  • • RSM 219, MGT 201: Introduction to Financial Accounting

    • RSM 221: Intermediate Financial Accounting

    • RSM 321: Advanced Financial Accounting Topics

• MBA

  • • RSM 1222: Managerial Accounting

    • RSM 2209: Financial Statement Analysis

• MFin

  • • RSM4216: Financial Reporting and Financial Statement Analysis

    • RSM 4220: Advanced Accounting Topics for Finance

Professional Work Experience

Tim Hortons (Restaurant Brands International)

• Manager, Development Analysis, US Development

CRH Canada

• Financial Analyst

Deloitte & Touche

• Intern/ Staff Accountant