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2020 UNC Tax Symposium – Papers


Double counting accounting: How much profit of multinational enterprises is really in tax havens?

Author:
Jennifer Blouin, University of Pennsylvania
Leslie Robinson, Dartmouth College

Board Risk Oversight and Corporate Tax-Planning Practices

Authors:
Mark S. Beasley, North Carolina State University
Nathan C. Goldman, North Carolina State University (presenting)
Christina Lewellen, North Carolina State University
Michelle McAllister, North Carolina State University

International Transfer Pricing: MNE Knowledge Dependency on External Tax Consultants

Authors:
Martine Cools, KU Leuven
J. Christian Plesner Rossing, The University of Tampa

Corporate Taxes and Retail Prices

Authors:
Scott R. Baker, Northwestern University
Stephen Teng Sun, City University of Hong Kong
Constantine Yannelis, University of Chicago

In the Nick of Time: Performance-Based Compensation and Preemptive Responses to the Tax Cuts and Jobs Act

Author:
Jonathan Durrant, California State University
James Jianxin Gong, California State University
Jennifer Howard, California State University

Corporate Taxes and Firms’ Operating Cost Behavior

Authors:
Jochen Hundsdoerfer, Freie Universität Berlin
Martin Jacob, WHU – Otto Beisheim School of Management

Income Tax Noncompliance and Professional License Suspension: Evidence from a Natural Experiment in Missouri

Authors:
David Kenchington, Arizona State University
Roger White, Arizona State University

Top Management Team Intrapersonal Functional Diversity and Tax Avoidance

Authors:
James M. Plečnik, Loyola Marymount University
Shan Wang, Loyola Marymount University

Transfer Pricing and Location of Intangibles – Spillover and Tax Avoidance through Profit Shifting

Authors:
Rebecca Reineke, Leibniz Universität Hannover
Katrin Weiskirchner-Merten, Vienna University of Economics and Business

Withholding Taxes and Foreign Portfolio Investment

Authors:
Martin Jacob, WHU – Otto Beisheim School of Management
Maximilian Todtenhaupt, Norwegian School of Economics and LMU Munich