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 1 1 3 491
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 1 2 4 626
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 2 3 137 0 7 12 627
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 1 124 2 2 7 914
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 2 2 4 1,130
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 1 3 6 813
Cross-Country Comparisons of Corporate Income Taxes 0 1 1 59 3 8 9 229
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 3 6 7 373
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 1 3 3 291
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 1 1 474
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 1 1 2 72 3 7 19 250
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 88 2 6 10 275
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 2 4 4 110
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 2 2 122
Employee Stock Options, Corporate Taxes and Debt Policy 0 1 1 94 1 2 5 650
Intertemporal Tax Discontinuities 0 0 1 31 1 5 7 325
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 2 5 5 656
Research in Accounting for Income Taxes 0 0 3 258 3 5 18 1,589
The Changing Role of Auditors in Corporate Tax Planning 0 1 1 183 1 5 7 786
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 2 4 5 459
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 3 4 5 585
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 0 0 64
The Impact of State Taxes on Self-Insurance 0 0 0 43 2 2 2 544
Total Working Papers 1 6 15 2,261 37 86 145 12,383


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 2 57 2 4 11 258
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 1 1 3 47 1 2 5 213
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 1 1 45 0 4 6 517
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 2 154 2 4 9 513
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 1 4 58
Empirical tax research in accounting 0 2 14 713 7 14 42 1,966
Financial reporting, tax, and real decisions: toward a unifying framework 0 1 1 47 0 2 8 188
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 0 0 1 73 0 2 11 222
Intertemporal Tax Discontinuities 0 0 1 12 2 4 6 120
Research in accounting for income taxes 0 0 6 257 0 4 22 957
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 1 4 10 610
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 1 4 5 142
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 1 66 0 2 4 376
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 1 1 75 0 1 6 258
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 27 1 2 7 184
The impact of state taxes on self-insurance 0 0 0 17 2 4 7 149
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 0 0 1 278
Total Journal Articles 1 6 35 1,888 20 58 164 7,009


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 2 5 6 104
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 2 3 5 87
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 2 2 4 162
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 2 2 2 163
Total Chapters 0 0 0 166 8 12 17 516


Statistics updated 2026-01-09