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 0 1 1 488
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 2 2 6 617
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 123 0 0 2 907
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 0 0 4 807
Cross-Country Comparisons of Corporate Income Taxes 0 0 2 58 0 3 8 220
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 0 1 3 70 0 1 9 231
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 0 0 8 645
Intertemporal Tax Discontinuities 1 1 2 31 1 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 1 1 256 3 4 5 1,574
The Changing Role of Auditors in Corporate Tax Planning 0 0 2 182 0 0 7 779
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 1 4 580
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 1 1 64
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 0 1 542
Total Working Papers 2 3 13 2,248 6 14 69 12,244


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 1 2 4 56 3 4 6 250
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 1 3 5 45 1 4 10 209
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 44 0 0 8 511
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 1 1 2 153 1 1 4 505
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 2 2 55
Empirical tax research in accounting 2 2 23 701 2 9 54 1,926
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 46 1 2 4 181
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 0 0 4 211
Intertemporal Tax Discontinuities 0 0 1 11 1 1 4 115
Research in accounting for income taxes 1 1 12 252 4 9 36 939
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 0 1 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 0 0 2 65 0 1 6 372
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 74 0 0 2 252
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 1 1 1 27 2 3 4 179
The impact of state taxes on self-insurance 0 0 0 17 0 0 0 142
The market for tax benefits: Evidence from leveraged ESOPs 0 0 0 98 0 0 1 277
Total Journal Articles 7 10 52 1,860 16 37 151 6,861


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 2 82
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 1 2 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 1 2 5 500


Statistics updated 2025-02-05