American Taxation Association

ATA Tax Manuscript Award Recipients

ATA TAX MANUSCRIPT AWARD

Year

Award Recipient (Affiliation at time of award)

Manuscript

2013 Scott D. Dyreng (Duke University), Michelle Hanlon (Massachusetts Institute of Technology), and Edward L. Maydew (University of North Carolina) "The Effects of Executives on Corporate Tax Avoidance." The Accounting Review, volume 85, number 4, pp. 1163–1189 (2010).
2012 Michelle Hanlon (Massachusetts Institute of Technology) and Shane Heitzman (University of Rochester) "A Review of Tax Research." Journal of Accounting and Economics, Volume 50, Issues 2–3, Pages 127-178 (December 2010).
2011 Mary Margaret Frank (University of Virginia), Luann Lynch (University of Virginia) and Sonja Olhoft Rego (Indiana University) "Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting." The Accounting Review, volume 84, number 2 (March 2009).
2010 Jennifer Blouin, The University of Pennsylvania and Linda Krull,
University of Oregon

"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)

2009

David Guenther, University of Oregon
Richard Sansing, Dartmouth College - Tuck School of Business

"Fundamentals of Shareholder Tax Capitalization." Journal of Accounting and Economics Volume 42, Issue 3: 371-383 (December 2006)

2008

Benjamin C. Ayers, University of Georgia
Craig E. Lefanowicz, University of Virginia
John R. Robinson, University of Texas at Austin

"Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-in Effect". Contemporary Accounting Research 24: 315-44 (Summer 2007)

2007

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

2006

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

2005

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

2004

Terry Shevlin, University of Washington
Douglas Shackelford, Univ. of North Carolina - Chapel Hill

"Empirical tax research in accounting" Journal of Accounting and Economics (September 2001)

2003

Benjamin C. Ayers, University of Georgia
C. Bryan Cloyd, University of Illinois at Champaign-Urbana; John R. Robinson, University of Texas at Austin

"The effect of shareholder-level dividend taxes on stock prices" Accounting Review (October 2002)

2002

Ellen Engel, University of Chicago
Merle Erickson, University of Chicago
Edward Maydew, University of North Carolina - Chapel Hill

"Debt-equity hybrid securities," Journal of Accounting Research (Autumn 1999)

2001

Dan Dhaliwal, University of Arizona
Merle Erickson, University of Chicago
Robert Trezevant, University of  Southern California

"A test of the theory of tax clienteles for dividend policies." National Tax Journal (June 1999).

2000

David A. Guenther, University of Colorado at Boulder
Michael Willenborg, University of Connecticut

"Capital gains tax rates and the cost of capital for small business: Evidence from the IPO market," Journal of Financial Economics (September 1999).

1999

David Guenther, University of Colorado at Boulder
Edward Maydew, University of North Carolina - Chapel Hill
Sarah Nutter, George Mason University

"Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics (November 1997).

1998

C. Bryan Cloyd, University of Texas at Austin
Jamie Pratt, Indiana University
Toby Stock, University of Colorado at Boulder

"The use of financial accounting choice to support aggressive tax positions: Public and private firms," Journal of Accounting Research (Spring 1996).

1997

Philip G. Berger, University of Pennsylvania

"Explicit and implicit tax effects of the R&D tax credit," Journal of Accounting Research (Autumn 1993).

1996

David G. Harris, Pennsylvania State University

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

1995

Steve Matsunaga, University of Washington
Terry Shevlin, University of Washington
D. Shores, University of Washington

"Disqualifying dispositions of ISO:  Tax benefits vs. financial reporting costs," Journal of Accounting Research (Supp. 1992).

1994

Julie Collins, University of North Carolina
Douglas Shackelford, University of North Carolina

"Foreign tax credit limitations and preferred stock issuances,"  Journal of Accounting Research (Supp. 1992).

1993

David A. Guenther, University of Connecticut

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

1992

Terry Shevlin, University of Washington

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

1991

Charles W. Swenson, University of Southern California

"Tax regimes and the demand for risky assets:  Some experimental market evidence," Journal of the American Taxation Association (Fall 1989).

1990

Paul J. Beck, University of Illinois
Woon-Oh Jung, University of Illinois

"Taxpayers' reporting decisions and auditing under information asymmetry," Accounting Review (July 1989).

1989

Michael L. Moore, University of Southern California
Bert M. Steece, University of Southern California
Charles W. Swenson, University of Southern California

"An analysis of the impact of state income tax rates and bases on foreign investment," Accounting Review (October 1987).

1988

Silvia A. Madeo, University of Missouri-St. Louis
Albert A. Schepanski, University of Iowa
Wilfred C. Uecker, Rice University

"Modeling judgments of taxpayer compliance," Accounting Review (April 1987).

1987

Karen S. Hreha, University of Illinois
Peter S. Silhan, University of Illinois

"An empirical analysis of unitary apportionment," Journal of the American Taxation Association (Fall 1986).

1986

Michael L. Moore, University of Southern California
Bert M. Steece, University of Southern California
Charles W. Swenson, University of Arizona

"Some empirical evidence on taxpayer rationality," Accounting Review (January 1985).

1985

Charles R. Enis, Pennsylvania State University
Darryl L. Craig, Pennsylvania State University

"The redistribution of the income tax burden under a true flat tax structure," Journal of the American Taxation Association (Fall 1984).

1984

Michael W. Maher, University of Michigan
Timothy J. Nantell, University of Minnesota

"The tax effects of inflation:  Depreciation, debt and Miller's equilibrium tax rates," Journal of Accounting Research (Spring 1983).

1983

Edmund Outslay, Michigan State University
James E. Wheeler, University of Michigan

"Separating the annuity and income transfer elements of Social Security,"  Accounting Review (October 1982).

1982

Silvia A. Madeo, University of Iowa

"An empirical analysis of Tax Court decisions in accumulated earnings cases," Accounting Review (July 1979).

     
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