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 2 490
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 0 1 3 625
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 2 2 3 137 5 7 12 627
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 1 124 0 0 5 912
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 0 0 2 1,128
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 2 2 5 812
Cross-Country Comparisons of Corporate Income Taxes 1 1 1 59 3 5 7 226
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 2 3 4 370
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 1 2 2 290
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 1 1 474
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 2 71 2 6 17 247
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 88 1 5 8 273
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 1 1 121
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 2 2 2 108
Employee Stock Options, Corporate Taxes and Debt Policy 0 1 1 94 0 1 4 649
Intertemporal Tax Discontinuities 0 0 1 31 2 5 6 324
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 1 3 3 654
Research in Accounting for Income Taxes 0 0 3 258 2 2 16 1,586
The Changing Role of Auditors in Corporate Tax Planning 1 1 1 183 2 4 6 785
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 2 3 457
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 2 2 582
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 0 0 64
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 0 0 542
Total Working Papers 4 5 15 2,260 25 54 111 12,346


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 1 2 57 0 4 9 256
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 3 46 0 1 6 212
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 1 1 1 45 2 4 6 517
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 2 154 1 2 7 511
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 0 0 4 57
Empirical tax research in accounting 1 2 14 713 4 7 37 1,959
Financial reporting, tax, and real decisions: toward a unifying framework 0 1 1 47 0 2 8 188
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 1 2 11 222
Intertemporal Tax Discontinuities 0 0 1 12 2 2 4 118
Research in accounting for income taxes 0 0 6 257 1 4 25 957
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 3 7 9 609
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 0 3 4 141
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 1 66 1 2 5 376
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 1 1 75 0 1 6 258
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 27 0 1 6 183
The impact of state taxes on self-insurance 0 0 0 17 1 2 5 147
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 0 0 1 278
Total Journal Articles 2 6 35 1,887 16 44 153 6,989


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 3 3 4 102
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 1 2 3 85
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 0 0 2 160
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 4 5 9 508


Statistics updated 2025-12-06