American Taxation Association

2012 Midyear Meeting

February 24-25, 2012 in New Orleans

The 24th ATA Midyear Meeting includes the following

The 18th Annual Journal of the American Taxation Association Conference,
The Journal of Legal Tax Research Conference,
The New Faculty/Doctoral Student Research Session,
The ATA Research-In-Process Session,
and The 8th Annual ATA Doctoral Consortium (February 23)


2012 Midyear Meeting Chairperson: Nancy Nichols


Online conference registration (Registration form in Word) (TBA)

Online hotel registration (Intercontinental Hotel) (Hotel Information as PDF)
Cancellation Policy:  All cancellations must be received in writing at the AAA in order to be processed. 
Cancellation requests received after January 23 will incur a $50 cancellation charge.  No refund will be
available for cancellations after February 13 or for no-shows. 

Midyear Meeting Program (final):
- Session papers and handouts (TBA)
- 2012 JATA Conference Program
- 2012 JLTR Conference Program
- Doctoral Consortium Program (Thursday, February 23)

Conference calls
Classroom cases calls

 

 

 

 

 

Handouts and research papers for meeting sessions

Friday, 10:00am to noon
JATA Conference Session I
Moderator: John Phillips (University of Connecticut)

One-Book versus Two-Book System: Learnings from Europe

Authors: Christoph Watrin (University of Muenster), Nadine Ebert (University of Muenster), and Martin Thomsen (University of Muenster)
Discussant: T.J. Atwood (Florida State University)

Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
Authors: Gopal Krishnan (Lehigh University),  Gnanakumar Visvanathan (George Mason University), and Wei Yu (University of Tennessee)
Discussant: Kirsten Cook (University of Arizona)

Friday, 1:30pm to 3:30pm
JATA Conference Session II
Moderator: John Phillips (University of Connecticut)

Schedule UTP: Market Reaction and Economic Consequences

Authors: Stephan A. Davenport (University of Alabama), Eric Tobin Rapley (Oklahoma State University), and John Abernathy (Oklahoma State University)
Discussant: Pete Frischmann (Idaho State University)

Investments in Tax Planning, Tax Avoidance and the New Economy Model
Authors: Tom Omer (Texas A&M University), Connie Weaver (Texas A&M University), and Jaron Wilde (Texas A&M University)
Discussant: Petro Lisowsky (University of Illinois)

Friday, 1:30pm to 3:30pm
JLTR Conference
Moderator: Blaise Sonnier (Florida International University)

A GAAP Critic's Guide to Corporate Income Taxes
Author: Mark J. Cowan (Boise State University)

Valuation of Pass-Through Entities: Looking at the Bigger Picture
Authors: Keith F. Sellers (University of Denver) and Nancy J. Fannon (Fannon Valuation Group)

Deductible Cosmetic Surgery and the Treatment of Transgenderism: An Analysis of the Medical Expense Deduction Post-O’Donnabhain
Authors: Eric S. Smith (Weber State University) and Ryan H. Pace (Weber State University)

Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard
Authors: Michelle S. Bertolini (University of Hartford) and Pamela Q. Weaver (University of Hartford)

Saturday, 10:30am to noon
Research-In-Process I
Moderator: Amy Dunbar

The Effect of the Shareholder Dividend Tax Policy on Corporate Tax Avoidance
Authors: Dan Amiram (Columbia Business School), Andrew M. Bauer (University of Illinois at Urbana-Champaign) and Mary Margaret Frank (University of Virginia)
Discussant: Jenny Brown (Arizona State University)

Agency Costs of Permanently Reinvested Earnings
Alexander S. Edwards (University of Toronto), Todd D. Kravet (University of Texas at Dallas) and Ryan J. Wilson (University of Iowa)
Discussant: Jim Seida (University of Notre Dame)

Liquidity, Investor-Level Tax Rates, and Expected Rates of Return
Stephanie A. Sikes (University of Pennsylvania) and Robert E. Verrecchia (University of Pennsylvania)
Discussant: Richard Sansing (Dartmouth University)

Saturday, 1:30pm to 3:00pm
New Faculty/Doctoral Student Research
Moderator: Stacie LaPlante (University of Georgia)

Managers’ Personal Political Orientation and Corporate Tax Avoidance
Dane M. Christensen (University of Arizona) and Dan S. Dhaliwal (University of Arizona)
Discussant: Timothy Bell (University of Connecticut)

An Exploration of the Antecedents and Consequences of State Income Tax Nexus: Does Economic Nexus Really Benefit States?
Ann Boyd Davis (Clemson University) and Amy M. Hageman (Kansas State University)
Discussant: Ken Klassen (University of Waterloo)

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?
Lisa De Simone (University of Texas at Austin), Richard C. Sansing (Dartmouth College) and Jeri K. Seidman (University of Texas at Austin)
Discussant: Suzanne Paquette (Universite Laval)

Saturday, 3:30pm to 4:30pm
Innovative Teaching in Tax, moderated by David Hulse
2011 ATA/Deloitte Teaching Innovation Award Winner Ross Bengel  will present his project, "Using Film, News Segments and Other Non-fiction Video Resources to Enhance Tax Courses"

Saturday, 3:30pm to 4:30pm
Research-In-Process II
Moderator: Amy Dunbar

The Effects of Experience on Tax Professionals’ Evaluations of Facts and Judgments
Michael L. Roberts (University of Colorado at Denver) and George F. Klersey (Piedmont College)
Discussant: Charles Enis (Penn State)

The Effects of Changes in State Tax Enforcement on Corporate Income Tax
Sanjay Gupta (Michigan State University - Department of Accounting & Information Systems) and Dan Lynch (Michigan State University)
Discussant: Diana Falsetta (University of Miami)

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