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 6 7 9 497
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 6 7 10 632
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 2 3 137 5 10 15 632
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 1 124 8 10 15 922
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 2 4 6 1,132
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 3 6 9 816
Cross-Country Comparisons of Corporate Income Taxes 0 1 1 59 0 6 9 229
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 5 10 12 378
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 3 5 6 294
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 8 8 9 482
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 1 2 72 3 8 22 253
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 88 3 6 13 278
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 2 3 123
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 6 10 10 116
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 4 5 9 654
Intertemporal Tax Discontinuities 0 0 0 31 4 7 10 329
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 10 13 15 666
Research in Accounting for Income Taxes 1 1 3 259 5 10 20 1,594
The Changing Role of Auditors in Corporate Tax Planning 0 1 1 183 2 5 9 788
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 4 6 9 463
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 5 8 10 590
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 1 1 1 65
The Impact of State Taxes on Self-Insurance 0 0 0 43 9 11 11 553
Total Working Papers 1 6 14 2,262 103 165 242 12,486


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 6 8 14 264
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 1 2 47 2 3 6 215
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 1 1 45 4 6 10 521
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 1 154 0 3 8 513
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 2 3 5 60
Empirical tax research in accounting 0 1 12 713 6 17 46 1,972
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 6 6 13 194
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 12 223
Intertemporal Tax Discontinuities 0 0 1 12 4 8 9 124
Research in accounting for income taxes 0 0 5 257 3 4 21 960
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 5 9 15 615
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 3 4 8 145
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 1 66 3 4 7 379
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 4 4 10 262
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 1 1 1 28 4 5 9 188
The impact of state taxes on self-insurance 0 0 0 17 2 5 9 151
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 0 0 1 278
Total Journal Articles 1 4 29 1,889 55 91 203 7,064


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 5 10 11 109
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 1 4 6 88
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 4 6 7 166
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 2 4 4 165
Total Chapters 0 0 0 166 12 24 28 528


Statistics updated 2026-02-12