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Academic Journal

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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Academic Journal

Pursuing Relevant (Tax) Research.

Authors : Mills, Lillian F.¹ (AUTHOR)

Source: Accounting Review. Jul2019, Vol. 94 Issue 4, p437-446. 10p. 1 Diagram.

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Academic Journal

Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities.

Authors : Agarwal, Ashish¹ (AUTHOR); Chen, Shannon² (AUTHOR); Mills, Lillian F.¹ (AUTHOR)

Source: Accounting Review. Nov2021, Vol. 96 Issue 6, p1-27. 27p. 2 Diagrams, 10 Charts.

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Academic Journal

The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance.

Authors : Gupta, Sanjay¹; Mills, Lillian F.²; Towery, Erin M.³

Source: Journal of the American Taxation Association. Fall2014, Vol. 36 Issue 2, p203-229. 27p.

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Academic Journal

Public versus Private Firm Responses to the Tax Rate Reduction in China.

Authors : Lin, Kenny Z.¹; Mills, Lillian F.²; Zhang, Fang³

Source: Journal of the American Taxation Association. Spring2014, Vol. 36 Issue 1, p137-163. 27p.

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Academic Journal

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors.

Authors : Mills, Lillian F.¹; Nutter, Sarah E.²; Schwab, Casey M.³

Source: Accounting Review. May2013, Vol. 88 Issue 3, p977-1005. 29p. 1 Diagram, 7 Charts.

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Academic Journal

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management.

Authors : Comprix, Joseph¹; Mills, Lillian F.²; Schmidt, Andrew P.³

Source: Journal of the American Taxation Association. Spring2012, Vol. 34 Issue 1, p31-53. 23p.

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Academic Journal

Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?

Authors : Albring, Susan M.¹; Mills, Lillian F.²; Newberry, Kaye J.³

Source: Journal of the American Taxation Association. Fall2011, Vol. 33 Issue 2, p1-27. 27p.

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Academic Journal

FIN 48 and Tax Compliance.

Authors : Mills, Lillian F.¹; Robinson, Leslie A.²; Sansing, Richard C.^2,3

Source: Accounting Review. Sep2010, Vol. 85 Issue 5, p1721-1742. 22p. 5 Diagrams, 1 Chart.

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Academic Journal

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax-Haven Countries.

Authors : Cloyd, C. Bryan; Mills, Lillian F.; Weaver, Connie D.

Source: Journal of the American Taxation Association. 2003 Supplement, Vol. 25, p87-109. 23p.

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