A Letter from the Texas Tax Readings Group
October 2020
Dear Colleague,
Have you discovered something new that you want to share with your tax research colleagues? The McCombs School of Business at The University of Texas at Austin is home to an active group of tax scholars in accounting and finance who comprise the Texas Tax Readings Group. The Texas Tax Readings Group meets regularly to read national colleagues’ new working papers.
If you would like our comments, please send your working paper to Ryan Hess and Anthony Welsch.
From the papers we receive, we select several each semester that extend our existing research interests or help us learn about new areas. We hope to encourage your former students to apply to our doctoral programs so that we can continue to build our tax doctoral programs in accounting and finance with fresh minds and new ideas. We also encourage interested accounting applicants to learn more about the shortage of tax accounting professors and available doctoral funding through the Accounting Doctoral Scholar program.
Yours very truly,
The Texas Tax Readings Group
2016-2017 Academic Year
Date: July 31, 2017
Title: Tax Uncertainty and Marginal Tax Avoidance
Authors: David A. Guenther, University of Oregon
Ryan J. Wilson, University of Oregon
Kaishu Wu, University of Oregon
Date: March 30, 2017
Title: Is the Cash Locked Out? Evidence from U.S. Multinational Tax Filings
Authors: Christine L. Dobridge (Federal Reserve Board of Governors)
Paul S. Landefeld (Joint Committee on Taxation)
Date: January 19, 2017
Title: On the Divergence between Corporate Tax Expense and Tax Paid
Authors: Novia Chen (University of Houston)
Allison Koester (Georgetown University)
Terry Shevlin (UC Irvine)
Date: January 19, 2017
Title: The Usefulness of Estimated Temporary Book-Tax Differences After FIN 48
Authors: T.J. Atwood (University of Arkansas)
Jodi Henley-Permenter (University of Arkansas)
Jonathan Shipman (University of Arkansas)
Date: December 6, 2016
Title: Determinants of Segment-level Tax Expense Disclosure
Authors: Fabio B. Gaertner (University of Wisconsin-Madison)
Dan Lynch (University of Wisconsin-Madison)
Logan B. Steele (University of Wisconsin-Madison)
Date: December 6, 2016
Title: Investment Income Taxes and Firms’ Going Private Decisions
Authors: Alex Holcomb (University of Texas at El Paso)
Paul Mason (Baylor University)
Harold H. Zhang (University of Texas at Dallas)
Dupinder Kaur (University of Texas at Dallas)
2015-2016 Academic Year
Date: July 19, 2016
Title: Cost of Tax Avoidance: Examining the Role of Product Market Structure
Authors: Adnan Anil Isin (University of Exeter)
Ana Cinta Gonzalez Cabral (University of Exeter)
Date: February 12, 2016
Title: Supercharged IPOs: Rent Extraction or Signal of Future Firm Performance?
Authors: Alexander Edwards (University of Toronto)
Michelle Hutchens (Indiana University)
Sonja Rego (Indiana University)
Date: December 11, 2015
Title: What does an executive stock disposition tell us? A comparison of stock sales, charitable donations, and family gifts
Authors: Jennifer L. Brown (Arizona State University)
G. Ryan Huston (Arizona State University)
Brian S. Wenzel (Arizona State University)
2014-2015 Academic Year
Date: June 30, 2015
Title: Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns
Authors: Michael P. Devereux (Oxford University)
Giorgia Maffini (Oxford University)
Jing Xing (Shanghai Jiao Tong University)
Date: December 05, 2014
Title: Do Foreign Cash Holdings Influence Firm Financing Frictions?
Authors: Dan S. Dhaliwal (University of Arizona)
Matthew J. Erickson (University of Arizona)
Nathan C. Goldman (University of Arizona)
Linda K. Krull (University of Oregon)
Date: October 07, 2014
Title: Creditor Control Rights and Corporate Tax Avoidance
Authors: Inder K. Khurana (University of Missouri-Columbia)
Wei Wang (University of Missouri-Columbia)
2013-2014 Academic Year
Asad Kausar (Nanyang Technological University)
Date: February 6, 2014
Title: Tax Aggressiveness, Current Profitability Components, and Future Profitability
Authors: Sharon Katz (Columbia Business School)
Urooj Khan (Columbia Business School)
Andrew P. Schmidt (North Carolina State University)
Date: December 10, 2013
Title: Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Rates of Return
Authors: Luzi Hail (The University of Pennsylvania)
Stephanie Sikes (The University of Pennsylvania)
Clare Wang (Northwestern University)
Carla Carnaghan (The University of Lethbridge)
Date: October 29, 2013
Title: Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance
Authors: Erin Henry (University of Connecticut)
Richard Sansing (Tuck School of Business at Dartmouth)
Date: October 15, 2013
Title: Is Sales Tax Avoidance a Competitive Advantage
Authors: Jeffrey L. Hoopes (The Ohio State University)
Jacob R. Thornock (University of Washington)
Braden M. Williams (University of Washington)
Date: September 17, 2013
Title: Pricing Firms’ Responsiveness to Shareholder Tax Incentives
Authors: Paul Hribar (University of Iowa)
Steven Savoy (University of Iowa)
Ryan Wilson (University of Oregon)
2012-2013 Academic Year
Date: April 2, 2013
Title: Corporate Tax Avoidance and Public Debt Costs
Authors: Terry Shevlin (University of California – Irvine)
Oktay Urcan (London Business School)
Florin Vasvari (London Business School)
Date: March 7, 2013
Title: The Economic Consequences of Enhanced Charitable Tax Deductions
Authors: Anil Arya (The Ohio State University)
Brian Mittendorf (The Ohio State University)
Date: November 8, 2012
Title: The Determinants and Market Implications of Long-Run Tax Avoidance
Authors: Carlos Jimenez-Angueira (University of Texas at San Antonio)
Larry Ochoa (University of Texas at San Antonio)
Date: October 23, 2012
Title: Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
Authors: Stevanie Neuman (Texas A&M University)
Thomas Omer (Texas A&M University)
Andrew Schmidt (North Carolina State University)
Date: October 4, 2012
Title: Assessing Tax Accrual Quality
Authors: Preeti Choudhary (Georgetown University)
Allison Koester (Georgetown University)
Terry Shevlin (University of California – Irvine)
Date: September 13, 2012
Title: Low Cash Effective Tax Rates and Firm Risk
Authors: David Guenther (University of Oregon)
Steven Matsunaga (University of Oregon)
Brian Williams (University of Oregon)
2011-2012 Academic Year
Date: August 15, 2012
Title: The Tax Benefits of Leasing
Authors: Tim Bell (University of Connecticut)
Jacob Thomas (Yale University)
Date: July 30, 2012
Title: Investors’ Views on Tax Sheltering: New Evidence from Voluntary Disclosure of Non-Sheltering Status
Author: Travis Chow (University of Waterloo)
Date: July 30, 2012
Title: The Financial and Tax Reporting of Firms in Financial Transitory Loss
Author: Richard Ray (Oklahoma State University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2103160
Date: June 13, 2012
Title: Corporate Tax Compliance: The Role of Internal and External Preparers
Authors: Kenneth Klassen (University of Waterloo)
Petro Lisowsky (University of Illinois at Urbana-Champaign)
Devan Mescall (University of Saskatchewan)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2152538
Date: June 13, 2012
Title: Investment, Tax Uncertainty and Aggressive Tax Avoidance
Authors: Jennifer Blouin (University of Pennsylvania)
Michael Devereux (Center for Business Taxation)
Douglas Shackelford (University of North Carolina)
Date: May 16, 2012
Title: Managerial Compensation and Tax Aggressiveness
Authors: Susan Albring (Syracuse University)
Inder Khurana (University of Missouri-Columbia)
Raynolde Pereira (University of Missouri-Columbia)
Date: February 10, 2012
Title:The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
Authors: Mark DeFond (University of Southern California)
Xuesong Hu (University of Oregon)
Mingyi Hung (University of Southern California)
Siqi Li (Santa Clara University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1473889
Date: February 10, 2012
Title: Earnings Shocks and Tax-Motivated Income Shifting: Evidence from European Multinationals
Authors: Dhammika Dharmapala (University of Illinois at Urbana-Champaign)
Nadine Riedel (Oxford University Centre for Business Taxation)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1629792
Date: January 24, 2012
Title: UNC Tax Symposium papers
Fall 2011
Date: November 15, 2011
Title: The Tradeoff between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China
Authors: Kenny Lin (Lingnan University)
Lillian Mills (University of Texas at Austin)
Fang Zhang (Hong Kong Baptist University)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2112359
Date: September 20, 2011
Title: Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services
Authors: Jean Bedard (Université Laval)
Suzanne Paquette (Université Laval)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1084099
Date: September 20, 2011
Title: Competition for Non-Audit Services among Professional Services Firms: Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector
Authors: Stevanie Neuman (Texas A&M University)
Thomas Omer (Texas A&M University)
Anne Thompson (University of Illinois)
Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1845831
2010-2011 Academic Year
Date: June 14, 2011
Title: Inside the Corporate Tax Department: Insights on Corporate Design Making and Tax Aggressiveness
Authors: John Graham (Duke University)
Bradley Lindsey (College of William and Mary)
Michelle Hanlon (MIT)
Terry Shevlin (University of Washington)
Date: March 10, 2011
Title: Taxes and the Clustering of Foreign Subsidiaries
Authors: Scott Dyreng (Duke University)
Bradley Lindsey (College of William and Mary)
Kevin Markle (Dartmouth College)
Douglas Shackelford (University of North Carolina and NBER)
Date: February 24, 2011
Title: Does Non-Conforming Tax Avoidance Affect Investment Decisions?
Authors: Inder Khurana (Trulaske College of Business, University of Missouri)
William Moser (Trulaske College of Business, University of Missouri)
Date: February 10, 2011
Title: Financial Statement Incentives and Benefits of Voluntary Real-time Tax Audits
Authors: Paul Beck (University of Illinois at Urbana-Champaign)
Petro Lisowsky (University of Illinois at Urbana-Champaign)
Link: (click here)
Date: January 20, 2011
Title: 2011 UNC Tax Symposium Papers
Date: November 16, 2010
Title: Debt and taxes: Evidence from the real estate industry
Authors: Michael Barclay (Simon School of Business, University of Rochester)
Shane Heitzman (Lundquist College of Business, University of Oregon)
Clifford Smith (Simon School of Business, University of Rochester)
Date: November 16, 2010
Title: Debt and taxes: Evidence from the real estate industry
Authors: Michael Barclay (Simon School of Business, University of Rochester)
Shane Heitzman (Lundquist College of Business, University of Oregon)
Clifford Smith (Simon School of Business, University of Rochester)
Date: October 28, 2010
Title: Of Bandits and Bounty Hunters: Informant Mechanisms and Taxpayer Compliance
Authors: Michael P. Donohoe (Fisher School of Accounting, University of Florida)
Sukyoon Jung (Fisher School of Accounting, University of Florida)
Gary A. McGill (Fisher School of Accounting, University of Florida)
Jeffrey A. Yost (School of Business and Economics, College of Charleston)
Date: September 30, 2010
Title: Dual Class Ownership and Tax Avoidance
Authors: Sean McGuire (Mays Business School, Texas A&M University)
Dechun Wang (Mays Business School, Texas A&M University)
Ryan Wilson (Tippie College of Business, University of Iowa)
Link: (click here)
Date: September 10, 2010
Title: The Impact of Public and Private Equity Ownership, Financial Reporting Pressure, and Debt Financing on Corporate Tax Avoidance
Authors: Brad Badertscher (University of Notre Dame)
Sharon P. Katz (Columbia University)
Sonja Olhoft Rego (University of Iowa)
Link: (click here)