NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Publications by Douglas Shackelford

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

Working Papers and Chapters

November 2013The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates
with Kevin S. Markle, Douglas A. Shackelford: w19621

Forthcoming: The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates, Kevin S. Markle, Douglas A. Shackelford. in Tax Policy and the Economy, Volume 28, Brown. 2014

The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates
with Kevin S. Markle, Douglas A. Shackelford
in Tax Policy and the Economy, Volume 28, Jeffrey Brown, editor
June 2011Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
with Chongyang Chen, Zhonglan Dai, Douglas Shackelford, Harold Zhang: w17169

Published: Dai, Zhonglan, Douglas A. Shackelford, Harold H. Zhang, and Chongyang Chen, “Does Financial Constraint Affect the Relation between Sharehol der Taxes and the Cost of Equity Capital?” The Accounting Review 88:5 , September 2013, 1603-1627.

February 2011Cross-Country Comparisons of Corporate Income Taxes
with Kevin S. Markle, Douglas A. Shackelford: w16839

Published: Markle, Kevin S. and Douglas A. Shackelford, “Cross-Country Comparisons of Corporate Income Taxes,” National Tax Journal 65:3, September 2012, 493-527.

June 2010Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
with Jennifer Blouin, Jana Raedy, Douglas Shackelford: w16129

Published: Blouin, Jennifer L., Jana S. Raedy, and Douglas A. Shackelford, “Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes,” The Accounting Review 86:3, May 2011, 887-914 .

January 2010Research in Accounting for Income Taxes
with John Graham, Jana Raedy, Douglas Shackelford: w15665

Published: Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434. citation courtesy of

June 2009Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
with Kevin S. Markle, Douglas Shackelford: w15091

Published: Markle, Kevin S. and Douglas A. Shackelford, 2012. Cross-country Comparisons of Corporate Income Taxes. NBER Working Paper 15091. National Tax Journal 65, 493-528.

November 2007Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
with Jennifer L. Blouin, Jana Smith Raedy, Douglas A. Shackelford: w13601

Published: Article Citation: Jennifer L. Blouin, Jana S. Raedy, and Douglas A. Shackelford (2011) Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes. The Accounting Review: May 2011, Vol. 86, No. 3, pp. 887-914.

January 2007A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
with Douglas A. Shackelford, Joel Slemrod, James M. Sallee: w12873
June 2006Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
with Zhonglan Dai, Edward Maydew, Douglas A. Shackelford, Harold H. Zhang: w12342

Published: Zhonglan Dai & Edward Maydew & Douglas A. Shackelford & Harold H. Zhang, 2008. "Capital Gains Taxes and Asset Prices: Capitalization or Lock-in?," Journal of Finance, American Finance Association, vol. 63(2), pages 709-742, 04. citation courtesy of

August 2005The Changing Role of Auditors in Corporate Tax Planning
with Edward L. Maydew, Douglas A. Shackelford: w11504

Published: Auerbach, Alan J., James R. Hines, Jr., and Joel B. Slemrod (eds.) Taxing Corporate Income in the 21st Century. Cambridge: Cambridge University Press, 2007.

February 2004Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?
with Jennifer L. Blouin, Jana Smith Raedy, Douglas A. Shackelford: w10301
May 2003Diversification and the Taxation of Capital Gains and Losses
with Richard J. Rendleman, Jr., Douglas A. Shackelford: w9674
January 2003Do U.S. Multinationals Face Different Tax Burdens than Other Companies?
with Julie H. Collins, Douglas A. Shackelford
in Tax Policy and the Economy, Volume 17, James Poterba, editor
October 2002Employee Stock Options, Corporate Taxes and Debt Policy
with John R. Graham, Mark H. Lang, Douglas A. Shackelford: w9289

Published: Graham, John R., Mark H. Lang and Douglas A. Shackelford. "Employee Stock Options, Corporate Taxes, And Debt Policy," Journal of Finance, 2004, v59(4,Aug), 1585-1618. citation courtesy of

December 2001Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry
with Mary Margaret Myers, James M. Poterba, Douglas A. Shackelford: w8653

Published: Frank, Mary Margaret & Poterba, James M & Shackelford, Douglas A & Shoven, John B, 2004. "Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry," Journal of Law & Economics, University of Chicago Press, vol. 47(2), pages 515-41, October. citation courtesy of

November 2000The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
with Jennifer L. Blouin, Jana Smith Raedy, Douglas A. Shackelford: w8011

Published: Blouin, Jennifer L., Jana Smith Raedy and Douglas A. Shackelford. "Equity Price Pressure From The 1998 Reduction In The Capital Gains Holding Period." Journal of the American Taxation Association 24(2002 Supp): 70-93.

August 2000Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
with Jennifer L. Blouin, Jana Smith Raedy, Douglas A. Shackelford: w7827

Published: Blouin, Jennifer L., Jana Smith Raedy and Douglas A. Shackelford. "Capital Gains Taxes And Equity Trading: Empirical Evidence," Journal of Accounting Research, 2003, v41(4,Sep), 611-651.

April 2000Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
with Jennifer L. Blouin, Jana Smith Raedy, Douglas A. Shackelford: w7644

Published: Published as "The Lock-In Effect of Capital Gains Taxes: Evidence from the RJR Nabisco Leveraged Buyout", National Tax Journal, Vol. 48, no. 2 (1995): 245-259.

January 2000Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices
with Julie H. Collins, John R. M. Hand, Douglas A. Shackelford
in International Taxation and Multinational Activity, James R. Hines, Jr.
Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts
in Tax Policy and the Economy, Volume 14, James M. Poterba, editor
December 1999Intertemporal Tax Discontinuities
with Douglas A. Shackelford, Robert E. Verrecchia: w7451

Published: Shackelford, Douglas A. and Robert E. Verrecchia. "Intertemporal Tax Discontinuities," Journal of Accounting Research, 2002, v40(1,Mar), 195-222. citation courtesy of

The Impact of State Taxes on Self-Insurance
with Bin Ke, Kathy Petroni, Douglas A. Shackelford: w7453

Published: Ke, Bin, Kathy R. Petroni and Douglas A. Shackelford. "The Impact Of State Taxes On Self-Insurance," Journal of Accounting and Economics, 2000, v30(1,Aug), 99-122. citation courtesy of

January 1999Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
with Mark H. Lang, Douglas A. Shackelford: w6885

Published: Journal of Public Economics, Vol. 76 (2000): 69-85. citation courtesy of

June 1998Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
with Kathy R. Petroni, Douglas A. Shackelford: w6590

Published: Accounting Review, Vol. 74, no. 3 (1999): 371-393.

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

 
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