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 3 3 22 512
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 9 11 26 651
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 0 4 139 9 12 48 670
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 0 0 16 928
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 0 170 4 5 12 1,140
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 3 6 16 826
Cross-Country Comparisons of Corporate Income Taxes 0 0 2 60 1 5 23 246
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 1 2 17 385
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 1 1 12 301
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 3 3 18 492
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 3 74 0 1 13 258
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 1 1 2 90 4 7 29 301
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 2 16 122
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 2 2 12 133
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 0 94 3 4 14 663
Intertemporal Tax Discontinuities 0 0 0 31 5 5 21 343
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 1 1 22 675
Research in Accounting for Income Taxes 0 0 3 261 1 4 25 1,609
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 0 3 14 797
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 1 2 15 472
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 4 4 20 602
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 1 21 1 1 6 70
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 0 15 557
Total Working Papers 1 1 16 2,272 57 84 432 12,753


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 0 0 57 1 3 17 273
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 2 48 2 3 46 258
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 7 12 28 543
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 0 154 0 0 7 517
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 3 7 64
Empirical tax research in accounting 0 2 10 722 1 6 48 2,003
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 0 47 1 2 12 200
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 0 0 0 73 6 8 18 239
Intertemporal Tax Discontinuities 0 0 1 13 2 3 16 132
Research in accounting for income taxes 0 3 4 261 5 10 25 981
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 1 150 0 3 21 627
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 3 5 13 154
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 3 18 28 403
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 75 0 0 8 266
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 28 2 4 11 194
The impact of state taxes on self-insurance 0 0 0 17 1 5 15 161
The market for tax benefits: Evidence from leveraged ESOPs 0 0 0 99 0 1 3 281
Total Journal Articles 0 5 20 1,905 35 86 323 7,296


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 14 113
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 4 6 12 96
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 2 3 17 177
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 2 4 11 172
Total Chapters 0 0 0 166 8 13 54 558


Statistics updated 2026-11-12