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Douglas A. Shackelford · Study
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Author
Douglas A. Shackelford
45 works
· latest 2015
· 2 institutions
cluster: provisional
ORCID 0000-0001-8832-6475
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45
Citations
5,846
Works here
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Most cited in this library
Empirical tax research in accounting
2001 · 956 citations
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
2001 · 760 citations
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
1995 · 663 citations
Research in accounting for income taxes
2011 · 324 citations
Employee Stock Options, Corporate Taxes, and Debt Policy
2004 · 171 citations
Works
45 shown
The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals
Journal of Accounting and Economics
·
2015
·
4 authors
·
Open access
113
citations
The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates
Tax Policy and the Economy
·
2014
·
2 authors
25
citations
Does Financial Constraint Affect the Relation between Shareholder Taxes and the Cost of Equity Capital?
The Accounting Review
·
2013
·
4 authors
34
citations
CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES
National Tax Journal
·
2012
·
2 authors
133
citations
Research in accounting for income taxes
Journal of Accounting and Economics
·
2011
·
3 authors
324
citations
Financial reporting, tax, and real decisions: toward a unifying framework
International Tax and Public Finance
·
2011
·
3 authors
70
citations
Cross-Country Comparisons of Corporate Income Taxes
National Bureau of Economic Research
·
2011
·
2 authors
·
report
·
Open access
84
citations
Research in Accounting for Income Taxes
SSRN Electronic Journal
·
2011
·
3 authors
·
preprint
·
Open access
45
citations
Is There Information Content in the Tax Footnote?
SSRN Electronic Journal
·
2011
·
3 authors
·
preprint
·
Open access
44
citations
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
The Accounting Review
·
2010
·
3 authors
143
citations
Research in Accounting for Income Taxes
National Bureau of Economic Research
·
2010
·
3 authors
·
report
·
Open access
41
citations
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
National Bureau of Economic Research
·
2009
·
2 authors
·
report
·
Open access
29
citations
Capital Gains Taxes and Asset Prices: Capitalization or Lock‐in?
The Journal of Finance
·
2008
·
4 authors
·
Open access
160
citations
The Changing Role of Auditors in Corporate Tax Planning
Cambridge University Press eBooks
·
2007
·
2 authors
·
chapter
87
citations
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
SSRN Electronic Journal
·
2006
·
4 authors
·
preprint
·
Open access
66
citations
The Changing Role of Auditors in Corporate Tax Planning
National Bureau of Economic Research
·
2005
·
2 authors
·
report
·
Open access
69
citations
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry
The Journal of Law and Economics
·
2004
·
4 authors
167
citations
Employee Stock Options, Corporate Taxes, and Debt Policy
The Journal of Finance
·
2004
·
3 authors
·
Open access
171
citations
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?
National Bureau of Economic Research
·
2004
·
3 authors
·
report
·
Open access
37
citations
Germany's Repeal of the Corporate Capital Gains Tax: The Equity Market Response
Journal of the American Taxation Association
·
2004
·
4 authors
34
citations
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
National Tax Journal
·
2003
·
3 authors
140
citations
Capital Gains Taxes and Equity Trading: Empirical Evidence
Journal of Accounting Research
·
2003
·
3 authors
111
citations
The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
SSRN Electronic Journal
·
2003
·
3 authors
·
preprint
·
Open access
53
citations
Globalization and Capital Taxation
한국세무학회 학술대회 발표논문집
·
2002
·
1 author
22
citations
Intertemporal Tax Discontinuities
Journal of Accounting Research
·
2002
·
2 authors
51
citations
Employee Stock Options, Corporate Taxes and Debt Policy
SSRN Electronic Journal
·
2002
·
3 authors
·
preprint
·
Open access
61
citations
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry
National Bureau of Economic Research
·
2001
·
3 authors
·
report
·
Open access
58
citations
Empirical tax research in accounting
Journal of Accounting and Economics
·
2001
·
2 authors
·
Open access
956
citations
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
Journal of Accounting Research
·
2001
·
3 authors
760
citations
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction
Journal of Public Economics
·
2000
·
2 authors
168
citations
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices
RePEc: Research Papers in Economics
·
2000
·
3 authors
·
preprint
50
citations
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts
Tax Policy and the Economy
·
2000
·
1 author
·
Open access
45
citations
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
The Accounting Review
·
1999
·
2 authors
38
citations
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
National Bureau of Economic Research
·
1999
·
2 authors
·
report
·
Open access
63
citations
State and provincial corporate tax planning: income shifting and sales apportionment factor management
Journal of Accounting and Economics
·
1998
·
2 authors
137
citations
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
·
2 authors
57
citations
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
·
2 authors
92
citations
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations
Journal of Accounting and Economics
·
1997
·
3 authors
24
citations
Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States
Springer eBooks
·
1996
·
2 authors
·
chapter
72
citations
THE LOCK-IN EFFECT OF CAPITAL GAINS TAXES: EVIDENCE FROM THE RJR NABISCO LEVERAGED BUYOUT
National Tax Journal
·
1995
·
2 authors
113
citations
TAX REFORM AND FOREIGN ACQUISITIONS: A MICROANALYSIS
National Tax Journal
·
1995
·
3 authors
28
citations
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
Journal of Accounting Research
·
1995
·
3 authors
663
citations
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 authors
59
citations
Foreign Tax Credit Limitations and Preferred Stock Issuances
Journal of Accounting Research
·
1992
·
2 authors
95
citations
The market for tax benefits
Journal of Accounting and Economics
·
1991
·
1 author
54
citations