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 5 19 509
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 1 1 16 639
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 1 2 4 139 1 17 32 650
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 0 5 18 928
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 1 3 9 1,135
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 3 9 819
Cross-Country Comparisons of Corporate Income Taxes 0 1 2 60 1 8 21 241
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 4 15 382
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 0 3 11 299
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 6 16 489
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 1 1 2 73 1 1 16 254
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 1 1 2 89 6 12 28 293
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 2 13 119
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 2 7 11 131
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 1 3 11 658
Intertemporal Tax Discontinuities 0 0 0 31 0 7 19 338
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 1 1 20 671
Research in Accounting for Income Taxes 1 1 4 261 1 7 23 1,603
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 0 3 13 793
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 3 15 470
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 6 18 598
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 1 1 1 21 1 2 4 68
The Impact of State Taxes on Self-Insurance 0 0 0 43 1 2 14 556
Total Working Papers 5 7 18 2,270 18 111 371 12,643


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 0 3 17 268
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 1 1 3 48 29 34 40 250
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 0 5 17 528
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 1 154 1 3 10 517
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 0 1 5 61
Empirical tax research in accounting 0 5 15 720 2 11 54 1,989
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 0 1 15 197
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 0 3 9 229
Intertemporal Tax Discontinuities 0 1 1 13 1 4 13 129
Research in accounting for income taxes 0 0 3 258 1 3 17 966
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 1 1 150 1 4 19 620
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 2 9 147
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 0 0 12 385
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 1 3 12 265
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 28 0 2 9 190
The impact of state taxes on self-insurance 0 0 0 17 0 1 11 156
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 0 0 2 279
Total Journal Articles 1 8 30 1,900 36 80 271 7,176


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 3 14 112
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 2 8 90
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 0 2 13 173
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 0 3 7 168
Total Chapters 0 0 0 166 0 10 42 543


Statistics updated 2026-06-04