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 3 490
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act 0 0 0 49 1 1 1 623
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? 0 1 2 135 0 1 5 618
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements 0 1 1 124 1 2 4 910
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction 0 0 0 169 0 0 0 1,126
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 261 0 1 4 810
Cross-Country Comparisons of Corporate Income Taxes 0 0 1 58 0 0 4 220
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? 0 0 0 139 0 1 1 367
Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? 0 0 0 96 0 0 0 288
Diversification and the Taxation of Capital Gains and Losses 0 0 0 93 0 0 0 473
Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes 0 0 4 71 1 3 14 238
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? 0 0 0 87 0 0 1 265
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 0 106
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? 0 0 0 14 0 0 2 120
Employee Stock Options, Corporate Taxes and Debt Policy 0 0 0 93 0 1 6 647
Intertemporal Tax Discontinuities 0 0 2 31 0 0 3 319
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers 0 0 0 54 0 0 0 651
Research in Accounting for Income Taxes 0 0 2 257 3 4 10 1,580
The Changing Role of Auditors in Corporate Tax Planning 0 0 2 182 1 1 5 780
The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios 0 0 0 2 0 1 1 455
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion 0 0 0 92 0 0 3 580
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 20 0 0 1 64
The Impact of State Taxes on Self-Insurance 0 0 0 43 0 0 1 542
Total Working Papers 0 2 14 2,252 7 16 69 12,272


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 4 56 0 0 7 251
Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction 0 0 5 45 0 1 11 210
Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry 0 0 0 44 0 0 2 511
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States 0 0 1 153 0 0 5 507
Earnings, regulatory capital, and tax management: Comments 0 0 0 13 0 0 3 56
Empirical tax research in accounting 2 3 15 705 2 4 38 1,935
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 46 0 0 5 182
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 0 1 1 73 6 7 13 220
Intertemporal Tax Discontinuities 1 1 2 12 1 1 5 116
Research in accounting for income taxes 0 2 11 255 1 4 36 949
State and provincial corporate tax planning: income shifting and sales apportionment factor management 0 0 0 149 1 1 5 601
Taxation, regulation, and the organizational structure of property-casualty insurers 0 0 0 37 1 1 2 138
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 2 66 0 0 4 373
The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout 0 0 0 74 0 1 2 253
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations 0 0 1 27 1 2 6 181
The impact of state taxes on self-insurance 0 0 0 17 1 1 3 145
The market for tax benefits: Evidence from leveraged ESOPs 0 0 0 98 0 0 0 277
Total Journal Articles 3 7 43 1,870 14 23 147 6,905


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 0 0 98
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts 0 0 0 26 0 0 1 82
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates 0 0 0 54 1 1 4 160
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 1 1 5 501


Statistics updated 2025-06-06