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 7 14 14 504
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 6 13 16 638
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 0 3 137 1 6 16 633
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 1 124 1 11 15 923
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 0 4 6 1,132
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 4 7 816
Cross-Country Comparisons of Corporate Income Taxes 0 0 1 59 4 7 13 233
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 8 12 378
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 2 6 8 296
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 1 9 10 483
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 1 1 72 0 6 18 253
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 88 3 8 16 281
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 3 4 124
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 9 11 117
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 1 6 9 655
Intertemporal Tax Discontinuities 0 0 0 31 2 7 12 331
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 4 16 19 670
Research in Accounting for Income Taxes 1 2 3 260 2 10 20 1,596
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 2 5 11 790
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 4 10 13 467
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 2 10 12 592
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 1 2 2 66
The Impact of State Taxes on Self-Insurance 0 0 0 43 1 12 12 554
Total Working Papers 1 3 13 2,263 46 186 276 12,532


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 9 14 265
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 1 2 47 1 4 7 216
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 2 6 12 523
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 7 514
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 0 3 4 60
Empirical tax research in accounting 2 2 13 715 6 19 47 1,978
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 2 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 1 73 3 4 13 226
Intertemporal Tax Discontinuities 0 0 1 12 1 7 10 125
Research in accounting for income taxes 1 1 5 258 3 6 18 963
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 1 7 16 616
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 4 8 145
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 6 9 12 385
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 0 4 10 262
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 1 1 28 0 5 9 188
The impact of state taxes on self-insurance 0 0 0 17 4 8 11 155
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 1 1 2 279
Total Journal Articles 3 5 29 1,892 32 107 214 7,096


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 7 11 109
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 3 6 88
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 5 11 12 171
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 0 4 4 165
Total Chapters 0 0 0 166 5 25 33 533


Statistics updated 2026-03-04