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 0 2 16 640
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 1 4 139 0 9 39 658
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 0 0 17 928
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 0 170 0 1 7 1,135
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 1 10 820
Cross-Country Comparisons of Corporate Income Taxes 0 0 2 60 0 1 20 241
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 1 16 383
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 0 1 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 1 2 3 74 1 4 17 257
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 1 1 89 0 7 28 294
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 1 14 120
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 2 11 131
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 0 2 12 659
Intertemporal Tax Discontinuities 0 0 0 31 0 0 19 338
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 1 4 23 674
Research in Accounting for Income Taxes 0 1 3 261 0 3 22 1,605
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 0 1 13 794
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 0 15 470
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 0 18 598
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 1 1 21 1 2 5 69
The Impact of State Taxes on Self-Insurance 0 0 0 43 1 2 15 557
Total Working Papers 1 6 16 2,271 4 44 384 12,669


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 0 2 18 270
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 1 2 48 3 34 44 255
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 1 3 18 531
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 0 10 720 3 10 48 1,997
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 1 1 14 198
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 2 2 11 231
Intertemporal Tax Discontinuities 0 0 1 13 0 1 13 129
Research in accounting for income taxes 0 0 2 258 1 6 21 971
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 1 150 0 5 22 624
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 2 2 11 149
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 11 385
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 1 2 11 266
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 28 0 0 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 1 1 2 280
Total Journal Articles 0 1 22 1,900 15 70 277 7,210


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 14 113
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 0 7 90
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 1 1 14 174
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 2 42 545


Statistics updated 2026-08-07