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Foreign Employment, Income Shifting, and Tax Uncertainty.

• Authors : Drake, Katharine D.¹ (AUTHOR); Goldman, Nathan C.² (AUTHOR); Murphy, Francis³ (AUTHOR)

• Source: Accounting Review. Mar2022, Vol. 97 Issue 2, p183-212. 30p. 3 Diagrams, 13 Charts.

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Implicit Taxes of U.S. Domestic and Multinational Firms during the Past Quarter Century.

• Authors : Chyz, James A.¹ (AUTHOR); Luna, LeAnn¹ (AUTHOR); Smith, Hannah E.² (AUTHOR)

• Source: Journal of the American Taxation Association. Fall2021, Vol. 43 Issue 2, p37-61. 25p.

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SALTy Citizens: Which State and Local Taxes Contribute to State-to-State Migration?

• Authors : Hageman, Amy M.¹ (AUTHOR); Robb, Sean W. G.² (AUTHOR); Schwebke, Jason M.² (AUTHOR)

• Source: Journal of the American Taxation Association. Spring2021, Vol. 43 Issue 1, p51-77. 27p.

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Compensation and Taxes: Evidence from Relative Performance Evaluation.

• Authors : Kubick, Thomas R.¹ (AUTHOR); Yazzie, Courtney E.² (AUTHOR)

• Source: Journal of Management Accounting Research. Spring2021, Vol. 33 Issue 1, p75-101. 27p. 14 Charts.

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Proprietary Costs and the Reporting of Segment-Level Tax Expense.

• Authors : Deng, Zero¹ (AUTHOR); Gaertner, Fabio B.² (AUTHOR); Lynch, Daniel P.² (AUTHOR)

• Source: Journal of the American Taxation Association. Spring2021, Vol. 43 Issue 1, p1-26. 26p.

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Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility.

• Authors : Li, Oliver Zhen^1,2 (AUTHOR); Liu, Hang³ (AUTHOR); Ni, Chenkai⁴ (AUTHOR)

• Source: Accounting Review. May2021, Vol. 96 Issue 3, p403-430. 28p. 11 Charts, 2 Graphs.

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Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations.

• Authors : Spilker, Brian C.¹ (AUTHOR); Stewart, Bryan W.¹ (AUTHOR); Wood, David A.¹ (AUTHOR)

• Source: Accounting Horizons. Mar2021, Vol. 35 Issue 1, p185-203. 19p. 1 Diagram, 5 Charts, 2 Graphs.

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An Overview of Academic Tax Accounting Research Drawing on U.S. Multinational Taxation.

• Authors : Shevlin, Terry¹ (AUTHOR)

• Source: Journal of International Accounting Research. Fall2020, Vol. 19 Issue 3, p9-17. 9p.

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Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes.

• Authors : Ma, Mark (Shuai) (AUTHOR); Thomas, Wayne B. (AUTHOR)

• Source: Journal of the American Taxation Association. Fall2020, Vol. 42 Issue 2, p57-83. 27p.

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Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.

• Authors : Hepfer, Bradford F. (AUTHOR); Wilde, Jaron H. (AUTHOR); Wilson, Ryan J. (AUTHOR)

• Source: Accounting Review. Jul2020, Vol. 95 Issue 4, p219-262. 44p. 2 Diagrams, 11 Charts, 3 Graphs.

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Analysts, Taxes, and the Information Environment.

• Authors : Kim, Sangwan¹ (AUTHOR); Schmidt, Andrew P.² (AUTHOR); Wentland, Kelly³ (AUTHOR)

• Source: Journal of the American Taxation Association. Spring2020, Vol. 42 Issue 1, p103-131. 29p.

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Implicit Corporate Taxes and Income Shifting.

• Authors : Markle, Kevin S. (AUTHOR); Mills, Lillian F. (AUTHOR); Williams, Braden (AUTHOR)

• Source: Accounting Review. May2020, Vol. 95 Issue 3, p315-342. 28p. 11 Charts.

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Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy.

• Authors : Amiram, Dan¹ (AUTHOR); Bauer, Andrew M.² (AUTHOR); Frank, Mary Margaret³ (AUTHOR)

• Source: Accounting Review. Sep2019, Vol. 94 Issue 5, p27-55. 29p. 8 Charts.

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Barber Conable: A Tribute to His Contributions to Tax Law and Lessons for Tax Education.

• Authors : Simer, Joshua L.¹; Flesher, Tonya K.¹

• Source: Accounting Historians Journal. Jun2019, Vol. 46 Issue 1, p93-102. 10p.

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The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences.

• Authors : Austin, Chelsea Rae¹

• Source: Journal of the American Taxation Association. Spring2019, Vol. 41 Issue 1, p1-30. 30p.

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Internal Information Quality and Tax-Motivated Income Shifting.

• Authors : McGuire, Sean T.; Rane, Scott G.; Weaver, Connie D.¹

• Source: Journal of the American Taxation Association. Fall2018, Vol. 40 Issue 2, p25-44. 20p.

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The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships.

• Authors : Utke, Steven¹ (AUTHOR)

• Source: Accounting Review. Jan2019, Vol. 94 Issue 1, p327-351. 25p. 1 Diagram, 7 Charts.

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Measuring Tax-Sensitive Institutional Investor Ownership.

• Authors : Blouin, Jennifer L.¹; Bushee, Brian J.¹; Sikes, Stephanie A.¹

• Source: Accounting Review. 2017, Vol. 92 Issue 6, p49-76. 28p. 7 Charts.

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Repatriation Tax Costs and U.S. Multinational Companies' Shareholder Payouts.

• Authors : Nessa, Michelle L.¹

• Source: Accounting Review. 2017, Vol. 92 Issue 4, p217-241. 25p. 2 Diagrams, 7 Charts.

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Do Consumer-Directed Tax Credits Effectively Increase Demand? Experimental Evidence of Conditional Success.

• Authors : Bobek, Donna D.¹

• Source: Journal of the American Taxation Association. Fall2018, Vol. 40 Issue 2, p21-24. 4p.

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Summaries of Papers in This Issue.

• Source: Journal of the American Taxation Association. Fall2018, Vol. 40 Issue 2, p93-97. 5p.

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The Not So Pokey Hokies.

• Authors : Adams, Mollie T.¹; Inger, Kerry K.²; Meckfessel, Michele D.³

• Source: Issues in Accounting Education. Nov2017, Vol. 32 Issue 4, p81-99. 19p.

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Tax Confusion and Form 1040 Turmoil.

• Authors : Single, Louise¹; Rosner, Steve¹

• Source: Issues in Accounting Education. Nov2017, Vol. 32 Issue 4, p19-24. 6p.

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Flexibility in Income Shifting under Losses.

• Authors : Hopland, Arnt O.¹; Lisowsky, Petro²; Mardan, Mohammed³

• Source: Accounting Review. May2018, Vol. 93 Issue 3, p163-183. 21p. 7 Charts.

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Taxation and Corporate Risk-Taking.

• Authors : Langenmayr, Dominika¹; Lester, Rebecca²

• Source: Accounting Review. May2018, Vol. 93 Issue 3, p237-266. 30p. 1 Diagram, 8 Charts, 2 Graphs.

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A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing.

• Authors : Walker, A. Kelly¹; Bueltel, Brett L.²

• Source: ATA Journal of Legal Tax Research. 2018, Vol. 16 Issue 1, p39-58. 20p.

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Unprofitable Affiliates and Income Shifting Behavior.

• Authors : De Simone, Lisa¹; Klassen, Kenneth J.²; Seidman, Jeri K.³

• Source: Accounting Review. 2017, Vol. 92 Issue 3, p113-136. 24p. 9 Charts.

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The Effect of Financial Constraints on Income Shifting by U.S. Multinationals.

• Authors : Dyreng, Scott D.¹; Markle, Kevin S.²

• Source: Accounting Review. Nov2016, Vol. 91 Issue 6, p1601-1627. 27p. 1 Illustration, 5 Charts.

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Searching for Bytes and Bits? An Early History of Computerized Tax Preparation through Advertisements in Accounting Journals.

• Authors : Walsh, Robert J.¹

• Source: Accounting Historians Journal. Dec2018, Vol. 45 Issue 2, p37-39. 3p.

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Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards.

• Authors : Williams, Braden¹ (AUTHOR); Williams, Brian M² (AUTHOR)

• Source: Accounting Review. Nov2021, Vol. 96 Issue 6, p397-425. 29p. 12 Charts, 1 Graph, 1 Map.

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Editorial Policy.

• Source: Journal of the American Taxation Association. Fall2018, Vol. 40 Issue 2, p99-101. 3p.

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Acquisition of Hutchison Essar (India) by Vodafone (U.K.): A Case in International Taxation of Indirect Transfer of Shares.

• Authors : Gujarathi, Mahendra R.¹; Comerford, David R.²

• Source: Issues in Accounting Education. May2017, Vol. 32 Issue 2, p83-93. 11p. 1 Diagram, 1 Chart.

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Taxes and Organizational Form: An Activity in Partnership and Corporate Entities.

• Authors : Drnevich, Dawn¹; Sternburg, Thomas J.²

• Source: Issues in Accounting Education. May2017, Vol. 32 Issue 2, p65-72. 8p. 1 Chart.

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SUMMARIES OF PAPERS IN THIS ISSUE.

• Source: Journal of the American Taxation Association. Fall2016, Vol. 38 Issue 2, p129-134. 6p.

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The Cost of Compliance: FIN 48 and Audit Fees.

• Authors : Erickson, Matthew J.¹; Goldman, Nathan C.²; Stekelberg, James¹

• Source: Journal of the American Taxation Association. Fall2016, Vol. 38 Issue 2, p67-85. 19p.

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A Comparison of U.S. and Offshore Indian Tax Professionals' Client Advocacy Attitudes and Client Recommendations.

• Authors : Spilker, Brian C.¹; Stewart, Bryan W.¹; Wilde, Jaron H.²

• Source: Journal of the American Taxation Association. Fall2016, Vol. 38 Issue 2, p51-66. 16p.

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Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?

• Authors : McGuire, Sean T.¹; Neuman, Stevanie S.²; Olson, Adam J.³

• Source: Journal of the American Taxation Association. Fall2016, Vol. 38 Issue 2, p27-49. 23p.

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DISCUSSION OF Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs.

• Authors : Laplante, Stacie K.¹

• Source: Journal of the American Taxation Association. Fall2016, Vol. 38 Issue 2, p21-26. 6p.

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Annual Editor Report.

• Authors : Sawyers, Roby B.¹ (AUTHOR)

• Source: ATA Journal of Legal Tax Research. 2016, Vol. 14 Issue 2, special section p1-4. 4p.

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Should U.S. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies? A Case on Apple's International Tax Minimization and Reporting Strategies.

• Authors : Holtzblatt, Mark A.¹; Geekie, John¹; Tschakert, Norbert²

• Source: Issues in Accounting Education. Feb2016, Vol. 31 Issue 1, p133-148. 16p. 2 Diagrams, 2 Charts, 1 Graph.

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Foreign Portfolio Investment and Shareholder Dividend Taxes.

• Authors : Amiram, Dan¹; Frank, Mary Margaret²

• Source: Accounting Review. May2016, Vol. 91 Issue 3, p717-740. 24p. 8 Charts.

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The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform.

• Authors : Rubenstein, Rachael E.¹; Madison, Thomas F.²; Royalty, Kent W.²

• Source: ATA Journal of Legal Tax Research. 2015, Vol. 13 Issue 2, p49-64. 16p.

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When I Grow Up ... Understanding the Motivations That Individuals Have for Pursuing a Career in Tax.

• Authors : Hahn, Till-Arne¹ (AUTHOR); King, Tisha² (AUTHOR)

• Source: Issues in Accounting Education. Aug2021, Vol. 36 Issue 3, p1-21. 21p. 6 Charts.

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Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency.

• Authors : Amberger, Harald J.¹ (AUTHOR); Markle, Kevin S.² (AUTHOR); Samuel, David M. P.^1,3 (AUTHOR)

• Source: Accounting Review. Jul2021, Vol. 96 Issue 4, p1-25. 25p. 1 Diagram, 10 Charts, 1 Graph.

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XBRL Tag Extensions and Tax Accrual Quality.

• Authors : Walton, Stephanie¹ (AUTHOR); Yang, Liu² (AUTHOR); Zhang, Yiyang³ (AUTHOR)

• Source: Journal of Information Systems. Summer2021, Vol. 35 Issue 2, p91-114. 24p. 9 Charts, 1 Graph.

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Shifts in Ownership Composition and Changes in the Implied Cost of Equity Capital for Dividend and Non-Dividend Stocks Following JGTRRA03.

• Authors : Stinson, Shane R.¹; Ricketts, Robert C.²

• Source: Journal of the American Taxation Association. Spring2016, Vol. 38 Issue 1, p103-124. 22p.

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JATA Outstanding Paper Award.

• Source: Journal of the American Taxation Association. Spring2016, Vol. 38 Issue 1, p12-18. 7p.

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A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction.

• Authors : Smith, Eric S.¹

• Source: ATA Journal of Legal Tax Research. Spring2016, Vol. 14 Issue 1, p20-42. 23p.

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The Effect of Tax Preparation Software on Tax Compliance: A Research Note.

• Authors : Brink, William D.¹; Lee, Lorraine S.²

• Source: Behavioral Research in Accounting. 2015, Vol. 27 Issue 1, p121-135. 15p. 3 Charts, 1 Graph.

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The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits.

• Authors : Koester, Allison¹; Lim, Steve C.²; Vigeland, Robert L.³

• Source: Journal of the American Taxation Association. Spring2015, Vol. 37 Issue 1, p129-155. 27p.

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