In Memoriam

Marty Escoffier Hospitality Award 

2018: Lynn Jones, 2018 ATA Midyear Meeting Chair

2017: Raquel Alexander, 2017 ATA Midyear Meeting  Chair

2016: Kim Key, 2016 ATA Midyear Meeting Chair

2015: Diana Falsetta, Vice President, 2015 ATA Midyear Meeting Chair

2014: Charlene Henderson for outstanding work at the ATA Midyear Meeting

   

JLTR Outstanding Manuscript Award

2018: Kerri Tassin, Missouri State University
“Tax Liability Issues Associated with United States Income Tax Filing Statuses for Married Taxpayers and Proposals for Enhanced Equity”

2017: - Roby Sawyers (NC State), David Baumer (NC State), and Wade Chumney  (California State, Northridge) “Insider Trading and IRC Section 6103(e)(1)(D)(iii)” 

2016:  Hughlene Burton and Noel Brock -  Tax Treatment of ‘Carried Interest”

2015: John Gamino "Taxing Nonrecourse Litigation Funding"

2014: Michelle Bertolini, (Nova Southeastern University) and Pamela Weaver (University of Hartford) "Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard"

   

Teaching Innovation Award Winners

2018
"Visualizing the Forest for the Trees: Arbor Corporation’s Country-by-Country Reporting"
Susan Convery
Severin Grabski
Edmund Outslay, Michigan State University, 

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

2018: Nancy Nichols, James Madison University

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

2018
 Brad Blaylock, University of Oklahoma
“Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms? Contemporary Accounting Research"

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

2018: Chelsea Rae Austin, University of South Carolina, and Ryan Wilson, University of Oregon
“An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands”

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

2018
Jake Thornock, Brigham Young University

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