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 0 19 509
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 1 2 18 642
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 0 4 139 2 3 41 661
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 0 0 16 928
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 0 170 1 1 8 1,136
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 3 13 823
Cross-Country Comparisons of Corporate Income Taxes 0 0 2 60 1 4 24 245
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 1 1 17 384
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 0 0 12 300
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 0 16 489
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 1 3 74 0 2 15 258
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 89 1 3 28 297
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 11 131
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 1 15 121
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 0 1 12 660
Intertemporal Tax Discontinuities 0 0 0 31 0 0 18 338
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 0 1 23 674
Research in Accounting for Income Taxes 0 0 3 261 1 3 24 1,608
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 1 3 16 797
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 1 1 16 471
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 0 17 598
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 1 21 0 1 5 69
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 1 15 557
Total Working Papers 0 1 16 2,271 11 31 399 12,696


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 0 57 1 2 18 272
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 2 48 0 4 45 256
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 1 6 23 536
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 0 154 0 0 8 517
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 2 6 63
Empirical tax research in accounting 1 2 11 722 2 8 50 2,002
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 0 2 13 199
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 1 4 13 233
Intertemporal Tax Discontinuities 0 0 1 13 0 1 14 130
Research in accounting for income taxes 2 3 4 261 4 6 23 976
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 1 150 2 3 21 627
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 4 13 151
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 0 15 26 400
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 0 1 9 266
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 28 1 2 10 192
The impact of state taxes on self-insurance 0 0 0 17 1 4 15 160
The market for tax benefits: Evidence from leveraged ESOPs 0 0 0 99 1 2 3 281
Total Journal Articles 3 5 23 1,905 15 66 310 7,261


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 0 14 113
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 1 2 8 92
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 1 2 15 175
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 2 2 9 170
Total Chapters 0 0 0 166 4 6 46 550


Statistics updated 2026-10-11