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 2 2 3 165 5 5 16 463
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 48 1 1 4 619
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 0 2 127 0 0 7 587
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 123 0 0 1 904
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 167 3 5 13 1,117
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 256 3 3 13 792
Cross-Country Comparisons of Corporate Income Taxes 0 0 4 42 1 3 14 162
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 138 2 3 5 358
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 95 3 4 9 284
Diversification and the Taxation of Capital Gains and Losses 0 1 1 92 1 2 4 466
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 2 61 1 1 12 188
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 0 80 4 5 19 236
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 13 0 0 4 100
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 13 2 3 7 108
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 0 92 0 1 10 620
Intertemporal Tax Discontinuities 0 0 0 29 1 3 7 307
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 7 246 3 23 158 1,492
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 180 1 2 10 746
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 1 13 435
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 0 0 569
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 18 1 1 7 55
The Impact of State Taxes on Self-Insurance 0 0 0 42 1 1 3 537
Total Working Papers 2 4 21 2,174 33 67 338 11,791


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 2 45 1 3 8 225
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 1 1 3 34 3 5 18 172
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 2 2 7 31 5 6 21 466
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 3 7 131 3 8 18 452
Earnings, regulatory capital, and tax management: Comments 0 0 0 12 0 0 3 50
Empirical tax research in accounting 3 11 52 484 9 37 156 1,411
Financial reporting, tax, and real decisions: toward a unifying framework 0 1 2 43 0 4 13 161
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 0 1 6 59 0 4 17 176
Intertemporal Tax Discontinuities 0 0 1 10 1 1 17 100
Research in accounting for income taxes 1 5 17 152 3 18 67 647
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 1 4 133 1 3 15 549
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 1 31 0 1 9 121
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 1 1 60 0 2 7 344
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 66 0 2 3 218
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 1 1 3 23 1 3 7 163
The impact of state taxes on self-insurance 0 0 0 17 0 0 9 134
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 95 0 1 6 264
Total Journal Articles 8 27 107 1,426 27 98 394 5,653


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 0 4 93
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 1 25 0 1 7 72
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 53 0 0 3 145
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 53 0 1 7 154
Total Chapters 0 0 1 162 0 2 21 464


Statistics updated 2020-09-04