ATA Award Recipients

ATA Outstanding Tax Dissertation Award Recipients (funded by PriceWaterhouseCoopers)

2017
Christina Lewellen, Florida State University


2016:  
 “Made in the U.S.A.?  A Study of Firm Responses to Domestic Production Incentives”
Rebecca Lester

2015:
"The Information Content of Tax Expense: A Discount Rate Explanation"
Erin Henry 

2014:
 
"Does a Common Set of Accounting Standards Affect Tax-Motivated Income Shifting for Multinational Firms?"
Lisa De Simone, Stanford University

2013
Does Firm Life Cycle Explain
the Relation Between Book-Tax Differences and Earnings Persistence?
Katharine Drake, Arizona State University

2012
Financial Derivatives in Corporate Tax Avoidance: An Empirical Analysis
Michael Donohoe,University of Florida

2011
A Comparison of the Tax-Motivated Income Shifting by Multinationals in Territorial and Worldwide Countries
Kevin Markle, UNC Chapel Hill

2010
Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
Christy MacDonald, University of Waterloo

2009
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
Petro Lisowsky, Boston University

2008
Examination of Corporate Tax Shelter Participants
Ryan Wilson, University of Washington

2007
The Relationship Between R&D Investment and Dividend Payment Tax Incentives
M. Catherine Cleaveland
Georgia State University

2006
Book-Tax Differences, Analysts’ Forecast Errors, and Stock Returns
Dave Weber 
University of Colorado – Boulder

2005
The persistence, forecasting ability, and valuation implications of the tax change component of earnings
Andy Schmidt, Arizona State University

2004
Investor tax heterogeneity and ex-dividend day trading volume: The effect of dividend yield and institutional ownership
Oliver Zhen Li, University of Arizona

2003
The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences
Michelle Hanlon, University of Washington

2002
Taxes and the reinvestment of foreign subsidiary earnings
Linda Krull, University of Arizona

2001
Tax motivated expense allocations by non-profit organizations
Robert Yetman
University of North Carolina

2000
Corporate tax planning effectiveness: The role of incentives
John Phillips, University of Iowa

1999
Tax induced trading of equity securities
Sandra Callaghan, Michigan State University

1998
The effect of the tax deductibility of goodwill on the structure of corporate acquisitions
Connie Weaver, Arizona State University

1997
The effect of taxes on the structure of corporate acquisitions
Merle M. Erickson, University of Arizona

1996
The effect of taxes on the choice between exports and foreign production
Deen Kemsley, University of North Carolina

1995
The relation between taxes and corporate financing decisions of U.S. multinationals
Kaye J. Newberry, Arizona State University

1994
Tax induced earnings management by firms with net operating losses
Edward L. Maydew, University of Iowa

1993
The timing of the stock price reaction to rifle shot transition rules in the Tax Reform Act of 1986
David S. Hulse, Pennsylvania State University

1992
Do taxes matter? The case of the property casualty insurance industry
Robert A. Walker, University of Texas at Austin

1991
The market for tax benefits: Evidence from leveraged ESOPs
Douglas A. Shackelford, University of Michigan

1990
An empirical investigation of the association of productivity with employee stock ownership plans
Amy E. Dunbar, University of Texas at Austin

1989
Factors in the non-compliance decision: An analysis of Michigan tax amnesty participants
James C. Young
Michigan State University

1988
The distributional and labor supply effects of alternative individual income tax proposals
Suzanne Luttman, University of Illinois

1987
An empirical analysis of the differential impact of the research and experimentation tax credit on U.S. corporate research expenditures
Steve J. Crowell
University of Georgia

1986
Empirical evidence on the market impact of the safe harbor leasing law
Wayne W. Shaw, University of Texas at Austin

1985
Valerie C. Milliron, University of Southern California
Taxpayers' perceptions of complexity and the effect of complexity on reporting decisions

(Beginning in 1985, the award was given to a completed dissertation. The award was funded in 1986 by Peat Marwick. In 1985 and all years after 1986 the award was funded by Price Waterhouse/PriceWaterhouseCoopers.)

1984
Carol Olson
University of Florida
 

1983
Kenneth E. Anderson
Indiana University
 

1982
Barbara A. Ostrowski
University of Illinois
 

1981
Steven T. Limberg
Arizona State University
 

1980
Edmund Outslay
University of Michigan
 

(1980 was the first year the award was given. From 1980 through 1984, it was given to a doctoral student to support their dissertation research. Alexander Grant and Touche Ross both sponsored awards during these years.)

Teaching Innovation Award Winners

2017
“The Not So Pokey Hokies”
Kerry Inger (Auburn University)
Mollie Adams (Bradley University)
Michele Meckfessel (University of Missouri- St. Louis)

2016
Should U.S. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies? A Case on Apple's International Tax Minimization and Reporting Strategies
Mark A. Holtzblatt
John Geekie, Cleveland State University
Norbert Tschakert, Salem State University

2015
Sweetness and Spice: Tax Issues for Foodies
Susan Anderson, Elon University
Lynn Stallworth, Appalachian State University

2014
Creating and Executive Compensation Plan: A Corporate Tax Planning Case
Janell L. Blazovich (University of St. Thomas)
G. Ryan Huston (Arizona State University)
Janet M. Huston (Arizona State University

2013
Life's Two Certainties: An Estate and Gift Tax Consulting Case
G. Ryan Huston
Janet M. Huston, University of South Florida

2012
A Case Study for Teaching and Learning Corporate and Partnership Tax and Financial Accounting Planning and Compliance Concepts
Toby Stock

2011
Using Film, News Segments and Other Non-fiction Video Resources to Enhance Tax Course
Ross Bengel

2010
Income Taxes: Financial Reporting and Auditing; to access please go to:
http://sbmsa.business.uconn.edu/acct/ACCT_5583
John Phillips, University of Connecticut

username: UCONNFAS109; password: HUSKY

2009
Tax Court in the Classroom
Marguerite (Zite) Hutton, Western Washington University

2008
Service Learning in the Tax Curriculum
Raquel Meyer Alexander and Andi Witczak, University of Kansas

The Travels of a T-Shirt in the Global World of Taxation
Brigitte Muehlmann, Suffolk University

2007
How to put more strategy in your 'taxes and business strategy' course: A case-method approach
Mary Margaret Frank, University of Virginia

2006
Engaging Students in the Politics of Tax Policy: The Tax Equity Survey Project
Bryan C. Cloyd, Virginia Tech
Connie Weaver, Texas A&M

2005
Second Chance for Depreciation:  A Case Study Analyzing Tax Planning Opportunities after Asset Disposition
Bill Duncan, Arizona State University
John Everett, Virginia Commonwealth Univ.
Sharon Lassar, Florida Atlantic University
Walfried Lassar, Florida International Univ.

2004
Improving Written Communication Skills of Tax Students (http://www2.gsu.edu/~accerl/)

Cleaveland, M. Catherine; and Larkins, Ernest R. "Web-Based Practice and Feedback Improve Tax Students' Written Communication Skills," Journal of Accounting Education, 22 (No. 3, 2004): 211-28.
Michael J. Calegari, Santa Clara University

2003
Active Learning through Tax Case Studies: Nine Cases for Principles of Taxation
Bryan Cloyd, University of Illinois

2002
Low Income Taxpayer Clinics
Susan Anderson
Chris Bauman

2001
Integrating Tax and Financial Accounting in the Tax Curriculum: The General Inertia Project and The Ford Motor Company Project
Edmund Outslay, Michigan State University
James E. Wheeler, University of Michigan

2000
Structuring a Tax Course to Develop Student Interaction and Analytical Skills: A Peer Review of Student Tax Memoranda
Marguerite (Zite) Hutton, Western Washington University

Individual Tax Planning: A Practical Project for an Advanced Class
Deborah Thomas, University of Arkansas

1999
Cases in corporate tax strategy: Seagram/Du Pont, WorldCom/MCI, and Quaker's Divestiture of Snapple
Merle Erickson, University of Chicago
Edward Maydew, University of Chicago
Shiing-wu Wang , University of Southern California

1998
Taking Your Students to the Movies
James E. Smith, College of William & Mary

Using Computer Simulations of Tax Research Tasks to Increase Students' Awareness of Information Search Bias
Bryan Cloyd, University of Illinois
Brian Spilker, Brigham Young University

1997
Integrating Tax History into the Introductory Tax Course
William D. Samson, University of Alabama

1996
 
 

1995
Using an Electronic Tutorial in Advanced Tax Accounting
James E. Parker, University of Missouri - Columbia

1994
A Project to Aid Students' Understanding of the Tax Law
Terry Crain, University of Oklahoma

Electronic Tax Research in the Introductory Undergraduate Tax Course
Will Yancey, Texas Christian University

ATA Outstanding Service Award Winners

2017: Anthony Curatola, Drexel University

2016: Zite Hutton, Western Washington University

2015: Allen Ford, University of Kansas

2014: Ken Orbach, Florida Atlantic University and Nancy Nichols, James Madison University

2013
Hughlene Burton, University of North Carolina, Charlotte and
Edmund Outslay, Michigan State University

2012
John Robinson, University of Texas at Austin

2011
Marty Wartick, University of Northern Iowa

2010
Tim Rupert, Northeastern University and Dave Stewart, Brigham Young University

2009
Mark Higgins, University of Rhode Island and
Beth Kern, Indiana University - South Bend

2008
Fran Ayres, University of Oklahoma and
Amy Dunbar, University of Connecticut

2007
Anne L. Christensen, Montana State University and
Cherie J. Henning, Florida International University

2006
Stewart Karlinsky, San Jose State University and
Robert Gardner, Brigham Young University

2005
Sandra Kramer, University of Florida

2004
Shirley Dennis-Escoffier, University of Miami; and
Edward Schnee, University of Alabama

2003
Richard P. Weber, Michigan State University and
John O. Everett, Virginia Commonwealth University

2002
Susan Nordhauser, University of Texas at San Antonio

2001
Philip Harmelink, University of New Orleans

2000
Ken Heller, George Mason University

1999
Caroline D. Strobel, University of South Carolina

1998
Richard D. Boley, University of North Texas

1997
W. Eugene Seago, Virginia Tech University

1996
Albert R. Mitchell, James Madison University

1995
Robert Rosen, Ernst & Young

1994
D. Larry Crumbley, Texas A&M University
Susan Nordhauser, University of Texas at San Antonio

2001
Philip Harmelink, University of New Orleans

2000
Ken Heller, George Mason University

1999
Caroline D. Strobel, University of South Carolina

1998
Richard D. Boley, University of North Texas

1997
W. Eugene Seago, Virginia Tech University

1996
Albert R. Mitchell, James Madison University

1995
Robert Rosen, Ernst & Young

1994
D. Larry Crumbley, Texas A&M University

ATA Tax Manuscript Award Recipients

2017 
John Graham (Duke),  Michelle Hanlon (MIT), Terry Shevlin (University of California - Irvine) “Incentives for Tax Planning and Avoidance: Evidence
from the Field

2016
Petro Lisowsky, Leslie Robinson and Andrew Schmidt- "Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?"

2015:
Ken Klassen and Stacie LaPlante "Are US Multinational Corporations Becoming More Aggressive Income Shifters?"

2014: 
Jennifer L. Brown (Arizona State University), "The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter", The Accounting Review, volume 86, number 1, pp. 23-57 (2011).

2013
"The Effects of Executives on Corporate Tax Avoidance." The Accounting Review, volume 85, number 4, pp. 1163–1189 (2010).
Scott D. Dyreng (Duke University), Michelle Hanlon (Massachusetts Institute of Technology), and Edward L. Maydew (University of North Carolina)

2012
"A Review of Tax Research." Journal of Accounting and Economics, Volume 50, Issues 2–3, Pages 127-178 (December 2010).
Michelle Hanlon (Massachusetts Institute of Technology) and Shane Heitzman (University of Rochester)

2011
"Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting." The Accounting Review, volume 84, number 2 (March 2009).
Mary Margaret Frank (University of Virginia)
Luann Lynch (University of Virginia) and
Sonja Olhoft Rego (Indiana University)

2010
"Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004."  Journal of Accounting Research, volume 47, number 4: 1027-59. (September 2009)
Jennifer Blouin, The University of Pennsylvania
Linda Krull, University of Oregon

2009
"Fundamentals of Shareholder Tax Capitalization." Journal of Accounting and Economics Volume 42, Issue 3: 371-383 (December 2006)
David Guenther, University of Oregon
Richard Sansing, Dartmouth College - Tuck School of Business

2008
"Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-in Effect". Contemporary Accounting Research 24: 315-44 (Summer 2007)
Benjamin C. Ayers, University of Georgia
Craig E. Lefanowicz, University of Virginia
John R. Robinson, University of Texas at Austin

2007
"Last chance earnings management: using the tax expense to meet analysts' forecasts" Contemporary Accounting Research, 21(2): 431-460. (Summer 2004)
Dan Dhaliwal, University of Arizona
Cristi A. Gleason, University of Iowa
Lillian F. Mills, University of Arizona

2006
"Is a dividend tax penalty incorporated into the return on a firm's common stock?" Journal of Accounting and Economics 35:155-178. (2003)
Dan Dhaliwal, University of Arizona
Oliver Zhen Li, Univ. of Notre Dame
Robert Trezevant, Univ. of Southern California

2005
"Lost in Translation: Detecting Tax Shelter Activity in Financial Statements." National Tax Journal Vol. 57, No. 3, pp. 739-756. (2004)
Gary A. McGill, University of Florida
Edmund Outslay, Michigan State University

2004
"Empirical tax research in accounting" Journal of Accounting and Economics (September 2001)
Terry Shevlin, University of Washington
Douglas Shackelford Univ. of North Carolina - Chapel Hill

2003
The effect of shareholder-level dividend taxes on stock prices" Accounting Review (October 2002)
Benjamin C. Ayers, University of Georgia
C. Bryan Cloyd, University of Illinois at Champaign-Urbana; John R. Robinson, University of Texas at Austin

2002
"Debt-equity hybrid securities," Journal of Accounting Research (Autumn 1999)
Ellen Engel,University of Chicago
Merle Erickson, University of Chicago
Edward Maydew, University of North Carolina - Chapel Hill


2001
"A test of the theory of tax clienteles for dividend policies." National Tax Journal (June 1999).Dan Dhaliwal,University of Arizona
Merle Erickson, University of Chicago
Robert Trezevant, University of Southern California

2000
"Capital gains tax rates and the cost of capital for small business: Evidence from the IPO market," Journal of Financial Economics (September 1999).
David A. Guenther, University of Colorado at Boulder
Michael Willenborg, University of Connecticut

1999
"Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics (November 1997).
David Guenther, University of Colorado at Boulder
Edward Maydew, University of North Carolina - Chapel Hill
Sarah Nutter, George Mason University

1998
"The use of financial accounting choice to support aggressive tax positions: Public and private firms," Journal of Accounting Research (Spring 1996).
C. Bryan Cloyd, University of Texas at Austin
Jamie Pratt, Indiana University
Toby Stock, University of Colorado at Boulder

1997
"Explicit and implicit tax effects of the R&D tax credit," Journal of Accounting Research (Autumn 1993).
Philip G. Berger,University ofPennsylvania

1996
"The impact of U.S. tax law revision on multinational corporations' capital location and income shifting decisions," Journal of Accounting Research (Supp. 1993).
David G. Harris, Pennsylvania State University

1995
"Disqualifying dispositions of ISO: Tax benefits vs. financial reporting costs," Journal of Accounting Research (Supp. 1992).
Steve Matsunaga,University of Washington
Terry Shevlin, University of Washington
D. Shores, University of Washington

1994
"Foreign tax credit limitations and preferred stock issuances," Journal of Accounting Research (Supp. 1992).
Julie Collins,University of North Carolina
Douglas Shackelford, University of North Carolina

1993
"Taxes and organizational form: A comparison of corporations and master limited partnerships," Accounting Review (January 1992).
David A. Guenther,University of Connecticut

1992
"Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses," Journal of the American Taxation Association (Spring 1990).
Terry Shevlin,University of Washington

1991
"Tax regimes and the demand for risky assets: Some experimental market evidence," Journal of the American Taxation Association (Fall 1989).
Charles W. Swenson,University of Southern California

1990
"Taxpayers' reporting decisions and auditing under information asymmetry," Accounting Review (July 1989).
Paul J. Beck,University of Illinois
Woon-Oh Jung, University of Illinois

1989
"An analysis of the impact of state income tax rates and bases on foreign investment," Accounting Review (October 1987).
Michael L. Moore,University of Southern California
Bert M. Steece, University of Southern California
Charles W. Swenson, University of Southern California

1988
"Modeling judgments of taxpayer compliance," Accounting Review (April 1987).
Silvia A. Madeo, University of Missouri-St. Louis
Albert A. Schepanski, University of Iowa
Wilfred C. Uecker, Rice University

1987
"An empirical analysis of unitary apportionment," Journal of the American Taxation Association (Fall 1986).
Karen S. Hreha,University of Illinois
Peter S. Silhan, University of Illinois

1986
"Some empirical evidence on taxpayer rationality," Accounting Review (January 1985).
Michael L. Moore,University of Southern California
Bert M. Steece, University of Southern California
Charles W. Swenson, University of Arizona

1985
"The redistribution of the income tax burden under a true flat tax structure," Journal of the American Taxation Association (Fall 1984).
Charles R. Enis, Pennsylvania State University
Darryl L. Craig, Pennsylvania State University

1984
"The tax effects of inflation: Depreciation, debt and Miller's equilibrium tax rates," Journal of Accounting Research (Spring 1983).
Michael W. Maher,University of Michigan
Timothy J. Nantell, University of Minnesota

1983
"Separating the annuity and income transfer elements of Social Security," Accounting Review (October 1982).
Edmund Outslay, Michigan State University
James E. Wheeler, University of Michigan

1982
"An empirical analysis of Tax Court decisions in accumulated earnings cases," Accounting Review (July 1979).
Silvia A. Madeo,University of Iowa

JATA Outstanding Paper Award Winners

2017
 “Retroactive Tax Legislation,  reported Earnings, and Investors’ Responses to Earnings “Surprises:” Evidence from R&D Credit Extensions" 
 Brian Bratten (Kentucky)
David S. Hulse (Kentucky)

2016
 “The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers”
Katharine Drake
Jennifer Brown
Laura Wellman 

2015:
"The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance"
Sanjay Gupta
Lillian F. Mills
Erin M. Towry

2014:
"Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements."
Leslie Robinson (Dartmouth College
Andrew P. Schmidt (North Carolina State University).

2013
“How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?”
Lisa A. Bryant-Kutcher (Colorado State University)
David A. Guenther (University of Oregon
Mark Jackson (University of Nevada - Reno)

2012
“The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior”
Michael Donohoe
Gary McGil

2011
“Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?”
Dennis Lassila
Thomas Omer
Marjorie Shelley
Murphy Smith

2010
"Inferring US Tax Liability from Financial Statement Information"
Petro Lisowsky

2009
"The Pricing of Realized Tax Benefits from NOL Carryforwards: Effect of Income Statement Presentation."
T. J. Atwood
J. Kenneth Reynolds,

2008
"Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004."
Mitchell Oler
Terry Shevlin
Ryan Wilson

JATA Conference Best Discussant Award Winners

2017
Jaron Wilde, University of Iowa

2016
Stacie LaPlante, University of Wisconsin-Madison

2015
C. Bryan Cloyd

2014
James Chyz (University of Tennessee) for the discussion of "Taxation and Executive Compensation: Evidence from Stock Options"

2013
Michael Donohoe

2012
T.J. Atwood

2011
David Weber

2010
George Plesko

2009
Kenneth J. Klassen

2008
David A. Guenther

Ray M. Sommerfeld Outstanding Tax Educator Award Winners

2017: John Robinson, Texas A&M University

2016: Ben Ayers, University of Georgia

2015: John Philips

2014: Lillian Mills, The University of Texas at Austin

2013 Anne Christensen, Montana State University

2012 Thomas Omer, Texas A&M University

2011 Ed Schnee, University of Alabama

2010 Shelley Rhoades-Catanach, VillanovaUniversity

2009 Bryan Cloyd,Virginia Tech

2008 Gene Seago,Virginia Tech

2007 John O. Everett, Virginia CommonwealthUniversity

2006 Douglas A. Shackelford, University of NorthCarolina, Chapel Hill

2005 Terry Shevlin, University of Washington

2004 Edmund Outslay, Michigan State University

2003 Silvia Madeo, University of Georgia

2002 Anna Fowler, University of Texas

2001 Jack Kramer, University of Florida

2000 Sally Jones, University of Virginia

1999 James E. Wheeler, University of Michigan

1998 No award made

1997 Jane O. Burns, Texas Tech University

1996 N. Allen Ford, University of Kansas

1995 G. Fred Streuling, Brigham Young University

1994 Donald H. Skadden, University of Michigan

1993 Ray M. Sommerfeld, University of Texas atAustin

Letter from the President

Benjamin C. Ayers

Greetings!

The ATA continues to be successful largely because of its volunteers.  Many thanks to all of you who have given to this organization in the past and who have agreed to serve again this year.

The annual meeting marks the start of a new year and an opportunity to present our research and connect with long-time friends.  I want to thank Amy Hageman and her committee for developing a great set of ATA sessions at the 2018 Annual Meeting in San Diego.  The annual meeting also gave us the opportunity to celebrate our members’ achievements in research, teaching and service.  The following ATA members were recognized at the ATA lunch at the Annual Meeting:

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