University of North Carolina at Chapel Hill
Kenan-Flagler Business School
Campus Box 3490, McColl Building
Chapel Hill, NC 27599-3490
NBER Program Affiliations:
NBER Affiliation: Research Associate
Institutional Affiliation: University of North Carolina at Chapel Hill
Information about this author at RePEc
NBER Working Papers and Publications
|October 2014||The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates|
with Kevin S. Markle
in Tax Policy and the Economy, Volume 28, Jeffrey R. Brown, editor
|November 2013||The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates|
with Kevin S. Markle: w19621
|June 2011||Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?|
with Chongyang Chen, Zhonglan Dai, 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 2011||Cross-Country Comparisons of Corporate Income Taxes|
with Kevin S. Markle: 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 2010||Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes|
with Jennifer Blouin, Jana Raedy: 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 2010||Research in Accounting for Income Taxes|
with John Graham, Jana Raedy: 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 2009||Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?|
with Kevin S. Markle: 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 2007||Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?|
with Jennifer L. Blouin, Jana Smith Raedy: 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 2007||A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior|
with Joel Slemrod, James M. Sallee: w12873
|June 2006||Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?|
with Zhonglan Dai, Edward Maydew, 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 2005||The Changing Role of Auditors in Corporate Tax Planning|
with Edward L. Maydew: 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.
|September 2004||Capital Gains Taxes & Equity Prices|
NBER Reporter Fall 04
|February 2004||Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?|
with Jennifer L. Blouin, Jana Smith Raedy: w10301
|May 2003||Diversification and the Taxation of Capital Gains and Losses|
with Richard J. Rendleman, Jr.: w9674
|January 2003||Do U.S. Multinationals Face Different Tax Burdens than Other Companies?|
with Julie H. Collins
in Tax Policy and the Economy, Volume 17, James Poterba, editor
|October 2002||Employee Stock Options, Corporate Taxes and Debt Policy|
with John R. Graham, Mark H. Lang: 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 2001||Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry|
with Mary Margaret Myers, James M. Poterba: 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 2000||The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion|
with Jennifer L. Blouin, Jana Smith Raedy: 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 2000||Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act|
with Jennifer L. Blouin, Jana Smith Raedy: 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 2000||Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements|
with Jennifer L. Blouin, Jana Smith Raedy: 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 2000||Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices|
with Julie H. Collins, John R. M. Hand
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 1999||Intertemporal Tax Discontinuities|
with 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: 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 1999||Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction|
with Mark H. Lang: w6885
Published: Journal of Public Economics, Vol. 76 (2000): 69-85. citation courtesy of
|June 1998||Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers|
with Kathy R. Petroni: w6590
Published: Accounting Review, Vol. 74, no. 3 (1999): 371-393.