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 1 163 0 0 9 456
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 48 0 1 3 618
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 1 2 127 1 3 7 587
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 1 123 0 0 2 904
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 0 166 1 2 6 1,110
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 256 0 1 12 789
Cross-Country Comparisons of Corporate Income Taxes 0 2 5 42 0 3 13 158
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 1 138 0 1 3 355
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 95 0 1 5 280
Diversification and the Taxation of Capital Gains and Losses 0 0 0 91 0 0 2 464
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 1 2 4 61 1 6 16 187
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 0 80 2 3 14 230
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 13 0 2 5 105
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 13 0 0 4 100
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 0 92 1 2 10 619
Intertemporal Tax Discontinuities 0 0 0 29 0 0 4 304
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 53 0 0 2 646
Research in Accounting for Income Taxes 0 1 9 244 5 25 158 1,448
The Changing Role of Auditors in Corporate Tax Planning 0 0 2 180 0 2 9 743
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 0 13 434
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 1 92 0 0 4 569
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 18 0 3 6 53
The Impact of State Taxes on Self-Insurance 0 0 0 42 0 1 3 536
Total Working Papers 1 6 26 2,168 11 56 310 11,695


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 2 45 2 3 6 222
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 0 31 2 4 14 164
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 2 8 29 0 3 20 459
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 1 2 6 128 1 4 17 443
Earnings, regulatory capital, and tax management: Comments 0 0 0 12 0 1 3 50
Empirical tax research in accounting 4 15 50 469 12 37 157 1,360
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 42 0 1 10 156
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 0 1 6 58 2 4 17 172
Intertemporal Tax Discontinuities 0 0 1 10 0 2 17 99
Research in accounting for income taxes 1 3 16 144 5 11 71 625
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 6 132 1 6 16 546
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 1 31 2 2 7 119
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 59 1 1 6 342
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 66 0 0 2 216
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 1 1 4 22 1 2 7 160
The impact of state taxes on self-insurance 0 0 0 17 0 3 10 134
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 95 0 0 5 263
Total Journal Articles 8 26 102 1,390 29 84 385 5,530


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Do U.S. Multinationals Face Different Tax Burdens than Other Companies? 0 0 0 31 0 2 5 93
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 1 25 1 1 7 71
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 1 53 0 1 7 145
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 53 0 1 7 153
Total Chapters 0 0 2 162 1 5 26 462


Statistics updated 2020-05-04