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 3 19 509
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 1 2 17 640
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 1 4 139 8 22 40 658
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 0 4 18 928
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 0 2 9 1,135
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 1 4 10 820
Cross-Country Comparisons of Corporate Income Taxes 0 1 2 60 0 5 20 241
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 1 5 16 383
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 1 3 12 300
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 0 1 2 73 2 3 18 256
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 1 1 89 1 12 28 294
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 7 11 131
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 2 14 120
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 1 4 12 659
Intertemporal Tax Discontinuities 0 0 0 31 0 6 19 338
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 2 3 22 673
Research in Accounting for Income Taxes 0 1 3 261 2 8 22 1,605
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 1 3 13 794
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 5 18 598
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 1 1 21 0 1 4 68
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 2 14 556
Total Working Papers 0 6 16 2,270 22 115 387 12,665


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 2 4 18 270
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 1 3 48 2 36 42 252
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 2 4 18 530
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 1 154 0 1 9 517
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 0 0 5 61
Empirical tax research in accounting 0 3 12 720 5 14 50 1,994
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 1 9 229
Intertemporal Tax Discontinuities 0 0 1 13 0 2 13 129
Research in accounting for income taxes 0 0 2 258 4 7 20 970
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 1 1 150 4 8 23 624
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 1 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 0 1 11 265
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 28 0 2 8 190
The impact of state taxes on self-insurance 0 0 0 17 0 0 11 156
The market for tax benefits: Evidence from leveraged ESOPs 0 0 0 99 0 0 1 279
Total Journal Articles 0 5 25 1,900 19 82 274 7,195


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 1 4 15 113
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 0 7 168
Total Chapters 0 0 0 166 1 8 43 544


Statistics updated 2026-07-10