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 15 16 506
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 0 12 16 638
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 1 1 4 138 3 9 19 636
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 1 10 15 924
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 1 3 7 1,133
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 3 6 816
Cross-Country Comparisons of Corporate Income Taxes 0 0 1 59 3 7 16 236
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 5 12 378
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 1 6 9 297
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 9 10 483
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 1 72 0 3 18 253
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 88 1 7 17 282
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 2 4 124
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 8 12 118
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 0 5 9 655
Intertemporal Tax Discontinuities 0 0 0 31 1 7 13 332
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 0 14 19 670
Research in Accounting for Income Taxes 0 2 3 260 1 8 20 1,597
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 1 5 12 791
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 8 13 467
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 1 8 13 593
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 1 3 3 67
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 10 12 554
Total Working Papers 1 3 13 2,264 18 167 291 12,550


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 1 57 1 8 15 266
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 2 47 0 3 7 216
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 3 9 15 526
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 1 154 2 3 9 516
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 3 5 61
Empirical tax research in accounting 2 4 14 717 2 14 48 1,980
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 0 8 14 196
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 2 6 14 228
Intertemporal Tax Discontinuities 1 1 2 13 2 7 12 127
Research in accounting for income taxes 0 1 4 258 0 6 16 963
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 0 6 16 616
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 1 4 9 146
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 0 9 12 385
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 2 6 11 264
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 1 1 28 0 4 9 188
The impact of state taxes on self-insurance 0 0 0 17 1 7 12 156
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 0 1 2 279
Total Journal Articles 3 7 29 1,895 17 104 226 7,113


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 5 11 109
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 1 6 88
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 0 9 12 171
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 3 5 7 168
Total Chapters 0 0 0 166 3 20 36 536


Statistics updated 2026-04-09