Working Papers

Capital Gains Taxes, Pricing Spreads and Arbitrage:  Evidence from U.S. Cross-Listed Firms, June 2007 (with Luzi Hail and Michelle Yetman).  Revise and resubmit at The Accounting Review.

Bringing It Home:  Investment Implications of the 85% Dividend Received Deduction of the Repatriation of Permanently Reinvested Earnings, December 2006 (with Linda Krull).  Revise and resubmit at the Journal of Accounting Research.

Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?, September 2007 (with Jana Raedy and Doug Shackelford).  Revise and resubmit at The Accounting Review.

The Effect of the Domestic Manufacturing Deduction on Corporate Payout Behavior, August 2007 (with Linda Krull and Casey Schwab). Under review at the National Tax Journal.

Changes in Tax Reserves in Anticipation of FIN 48, March 2008 (with Cristi Gleason, Lillian Mills and Stephanie Sikes).  Under review at The Accounting Review.

Improved Estimates of Marginal Tax Rates:  Why they are needed, approach and implications, February 2008 (with John Core and Wayne Guay)

Restricted Stock and Section 83(b) Elections, August 2007 (with Mary Ellen Carter). 

Tax Contingencies:  Cushioning the blow to earnings? March 2007 (with Irem Tuna).

Price Pressure From Dividend Reinvestment Activity:  Evidence from Closed-End Funds, July 2005 (with Bryan Cloyd). 

        Shareholder Taxes and Stock Prices (Dissertation), July 2005. 

Forthcoming and Recently Published Papers

What Can We Learn About Uncertain Tax Benefits from FIN48 (with Cristi Gleason, Lillian Mills and Stephanie Sikes).  National Tax Journal (September 2007): 521-535.

An Analysis of Forced Auditor Rotation:  The Case of Former Andersen Clients, (with Barbara Grein and Brian Rountree).  The Accounting Review (May 2007):  621-650.

Does Acquisition by a Foreigner Cause U.S. Companies to Pay Less Tax?  (with Julie Collins and Douglas Shackelford).  The Journal of the American Taxation Association (Spring 2005):  25-38.

Capital Gains Taxes and Price and Volume Responses to Quarterly Earnings Announcements (with Jana Raedy and Douglas Shackelford)  Journal of Accounting Research (September 2003):  611-651.

Equity Price Pressure from the 1998 Reduction in the Capital Gains Holding Period (with Jana Raedy and Douglas Shackelford)  The Journal of the American Taxation Association (Supplement 2002): 70-93.

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