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 3 12 19 509
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 0 6 16 638
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 1 3 138 13 17 31 649
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 0 0 124 4 6 19 928
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 1 170 1 2 8 1,134
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 3 3 9 819
Cross-Country Comparisons of Corporate Income Taxes 1 1 2 60 4 11 20 240
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 4 4 15 382
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 2 5 11 299
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 6 7 16 489
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 1 72 0 0 16 253
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 1 88 5 9 22 287
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 1 3 13 119
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 5 6 9 129
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 1 94 2 3 10 657
Intertemporal Tax Discontinuities 0 0 0 31 6 9 19 338
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 0 4 19 670
Research in Accounting for Income Taxes 0 1 3 260 5 8 25 1,602
The Changing Role of Auditors in Corporate Tax Planning 0 0 1 183 2 5 14 793
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 3 7 15 470
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 5 8 18 598
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 2 3 67
The Impact of State Taxes on Self-Insurance 0 0 0 43 1 2 13 555
Total Working Papers 1 3 13 2,265 75 139 360 12,625


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 2 4 17 268
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 2 47 5 6 11 221
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 1 45 2 7 17 528
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 9 516
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 0 1 5 61
Empirical tax research in accounting 3 7 17 720 7 15 54 1,987
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 1 3 15 197
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 1 6 15 229
Intertemporal Tax Discontinuities 0 1 2 13 1 4 13 128
Research in accounting for income taxes 0 1 3 258 2 5 17 965
State and provincial corporate tax planning: income shifting and sales apportionment factor management 1 1 1 150 3 4 19 619
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 1 2 10 147
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 0 6 12 385
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 1 75 0 2 11 264
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 28 2 2 10 190
The impact of state taxes on self-insurance 0 0 0 17 0 5 12 156
The market for tax benefits: Evidence from leveraged ESOPs 0 0 1 99 0 1 2 279
Total Journal Articles 4 10 32 1,899 27 76 249 7,140


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 14 112
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 2 2 8 90
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 2 7 14 173
Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 0 0 0 54 0 3 7 168
Total Chapters 0 0 0 166 7 15 43 543


Statistics updated 2026-05-06