Access Statistics for Douglas A. Shackelford

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 2 2 3 490
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 0 0 0 622
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 0 1 134 0 2 6 617
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 123 1 1 3 908
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 0 169 0 0 0 1,126
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 261 2 2 6 809
Cross-Country Comparisons of Corporate Income Taxes 0 0 1 58 0 1 6 220
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 0 1 366
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 1 96 0 0 1 288
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 0 0 473
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 1 2 4 71 4 5 13 235
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 0 87 0 0 2 265
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 0 106
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 2 120
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 0 93 1 1 9 646
Intertemporal Tax Discontinuities 0 1 2 31 0 1 3 319
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 0 0 0 651
Research in Accounting for Income Taxes 1 2 2 257 2 6 7 1,576
The Changing Role of Auditors in Corporate Tax Planning 0 0 2 182 0 0 6 779
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 0 4 454
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 0 3 580
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 0 1 64
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 0 1 542
Total Working Papers 2 5 14 2,250 12 21 77 12,256


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Capital Gains Taxes and Equity Trading: Empirical Evidence 0 1 4 56 1 4 7 251
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 2 5 45 0 3 10 209
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 44 0 0 6 511
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 1 2 153 2 3 6 507
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 3 3 56
Empirical tax research in accounting 1 3 22 702 5 9 54 1,931
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 46 1 2 5 182
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 0 0 0 72 2 2 6 213
Intertemporal Tax Discontinuities 0 0 1 11 0 1 4 115
Research in accounting for income taxes 1 2 13 253 6 13 40 945
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 0 0 5 600
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 0 1 137
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 1 1 3 66 1 2 6 373
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 74 0 0 1 252
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 1 1 27 0 2 4 179
The impact of state taxes on self-insurance 0 0 0 17 2 2 2 144
The market for tax benefits: Evidence from leveraged ESOPs 0 0 0 98 0 0 0 277
Total Journal Articles 3 11 53 1,863 21 46 160 6,882


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Do US Multinationals Face Different Tax Burdens than Do Other Companies? 0 0 0 32 0 0 0 98
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 0 1 82
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 0 1 3 159
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 0 0 0 161
Total Chapters 0 0 0 166 0 1 4 500


Statistics updated 2025-03-03