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 3 490
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 0 1 2 624
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 0 1 135 1 2 6 620
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 1 124 1 2 6 912
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 1 1 170 0 2 2 1,128
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 0 3 810
Cross-Country Comparisons of Corporate Income Taxes 0 0 0 58 0 1 4 221
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 0 1 367
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 0 0 0 288
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 0 0 473
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 3 71 1 3 16 241
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 1 1 88 2 3 3 268
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 1 120
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 0 106
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 0 93 1 1 5 648
Intertemporal Tax Discontinuities 0 0 2 31 0 0 2 319
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 0 0 0 651
Research in Accounting for Income Taxes 0 1 3 258 1 4 14 1,584
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 182 0 1 3 781
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 0 1 455
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 0 1 580
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 0 1 64
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 0 0 542
Total Working Papers 0 3 13 2,255 7 20 74 12,292


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 3 56 0 1 7 252
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 1 6 46 0 1 10 211
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 44 0 2 3 513
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 1 1 2 154 1 2 6 509
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 1 1 4 57
Empirical tax research in accounting 1 6 17 711 3 17 47 1,952
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 0 46 2 4 8 186
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 0 11 220
Intertemporal Tax Discontinuities 0 0 2 12 0 0 3 116
Research in accounting for income taxes 1 2 10 257 3 4 33 953
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 0 1 5 602
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 0 2 138
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 1 66 0 1 3 374
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 74 2 4 5 257
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 27 0 1 7 182
The impact of state taxes on self-insurance 0 0 0 17 0 0 3 145
The market for tax benefits: Evidence from leveraged ESOPs 0 1 1 99 0 1 1 278
Total Journal Articles 3 11 44 1,881 12 40 158 6,945


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 1 1 99
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 1 2 83
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 0 0 4 160
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 0 0 0 161
Total Chapters 0 0 0 166 0 2 7 503


Statistics updated 2025-09-05