Tax Case Exchange | American Accounting Association

Meetings

Meetings

SAVE THE DATE!
The 37th Annual American Taxation Association (ATA) Midyear Meeting
February 20-22, 2025 – Dallas, TX

The Midyear Meeting takes place February 21-22, 2025. Please join us in fostering lifelong CONNECTIONS and experience new LEARNING OPPORTUNITIES.

On Thursday, February 20, 2025, prior to the ATA Midyear Meeting, we will also hold the 21st Annual ATA Tax Doctoral Consortium and The 11th Annual Teaching and Curriculum Conference.

The Meeting will be held at the beautiful Dallas Marriott Downtown, located in the heart of Downtown Dallas and at the edge of the Arts District.

We hope to see you in Dallas, Texas!

More Information

The 36th Annual American Taxation Association Midyear Meeting

Thanks to everyone who joined us in Long Beach, CA for the 2024 ATA Midyear Meeting and 50th Anniversary Celebration!

Photo Highlights from our Meeting courtesy of Caught in the Moment Photography

Free downloading of all the images is available from the gallery and watermarks will not appear on downloaded photos. First, click a thumbnail to open an image full-size on your screen. Then, right-click over the large-view image and select 'Download Original' for that particular photo or 'All Available' to download a zip folder of all the photos in that gallery HERE.

MEETING ARCHIVES

CLICK HERE
About
About
Mission and Vision

To foster the dissemination and publication of information on taxation.

To promote tax educational activities including (but not limited to) curriculum, education-related materials, graduate tax programs, and tax accreditation matters.

To provide an interface among academic disciplines (e.g., law, economics, and accounting) relative to the cross-fertilization and development of tax-oriented educational programs.

To promote research activities involving tax policy, tax proposals, and tax legislation.

To encourage the interaction of academics with tax practitioners and tax professional organizations in professional service activities of mutual interest

Learn More

Governance

Awards

Bylaws

Committees Archive

Officers & Committees

Operating Manual

Social Media

ATA Section LinkedIn

Follow us on Facebook

Volunteer Opportunities

Enhance your career and engage with the AAA by volunteering

Click to Volunteer
News

News

Letter from Our Section President

Stacie Kelly, University of Wisconsin-Madison
2024-2025 ATA Section President

Greetings ATA Members and welcome to the 2024/2025 academic year!

Thank you so much for providing me the opportunity to serve as your president this year. I am honored and extremely grateful for Jenny Brown’s (Past-President) help in navigating this important role. She provided outstanding leadership during the ATA’s 50th year and is absolutely wonderful!

Many members of the ATA, like Jenny, have been instrumental in my academic career over the past 25 years since I embarked on this adventure at the University of Washington as a PhD student. In addition to the excellent foundation I received at Washington, it was through various events provided by the ATA that I have met some truly remarkable people and enjoyed numerous rewarding opportunities. Throughout my career, several ATA members including Terry Shevlin, Ben Ayers, Lil Mills, Ed Outslay, Ken Klassen, Richard Sansing, Connie Weaver, and George Plesko motivated me one way or another to get and stay involved. I cannot thank them enough for their leadership and advice. Now it is encouraging to see new and continuing members utilizing the ATA’s resources to similarly enhance their experience in the profession.

CONTINUE READING

NEWSLETTER ARCHIVE
Join
Join
Join the ATA Section

Objectives

To foster the dissemination and publication of taxation materials.

To promote tax education in areas such as curricula, education-related materials, graduate tax programs, and accreditation.

To promote tax research in areas such as policy, law, planning, compliance, and economics.

To encourage the interaction of tax academics, practitioners, and professional organizations.

Join Now

Join the AAA

Take advantage of all the benefits that AAA membership has to offer:

Access to the Digital Library where all AAA publications are searchable and downloadable.

Reduced member pricing for article submission fees to select AAA journals.

Enhance your career with our online Career Center. Members can post one resume for free.

Receive registration discounts on many of our meetings and low cost Continuing Professional Education (CPE) credits.

The opportunity to volunteer for Association-wide committees, serve in Section and Region leadership roles, and network and connect with colleagues at Association meetings.

Join the AAA

Section Membership

Membership Benefits

The ATA Section publishes two premier journals. The Journal of the American Taxation promotes the study of, and the acquisition of knowledge about, taxation. The Journal of Legal Tax Research publishes creative and innovative studies that employ legal research methodologies.

The ATA midyear meeting includes a Doctoral Consortium and Teaching and Curriculum Conference, teaching and research sessions, and the opportunity to earn CPE, volunteer and network.

The ATA recognizes member contributions through awards such as Ray Sommerfield Outstanding Accounting Educator Award, ATA Teaching Innovation Award, the ATA Outstanding Service Award, ATA/PricewaterhouseCoopers Outstanding Dissertation Award, and the ATA Tax Manuscript Award.

The ATA offers the opportunity for professional development and the opportunity for interaction of tax academics, practitioners, and professional organizations.

Continue Reading...

Learn More
Publications

Publications

Journal of the American Taxation Association

A journal of the American Taxation Association Section of the American Accounting Association

The Journal of the American Taxation Association n promotes the study of, and the acquisition of knowledge about, taxation. Dedicated to disseminating a wide variety of tax knowledge with research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics. It prints semi-annually in Spring and Fall, and is indexed in Scopus and ESCI.
Learn More
View Journal and Early Access Content

Senior Editor

Lisa De Simone
The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
E: lisa.desimone@mccombs.utexas.edu

Editorial Office

JATA@aaahq.org

Editorial Board
Impact and Journal Report

ATA Journal of Legal Tax Research

A journal of the American Taxation Association Section of the American Accounting Association

The ATA Journal of Legal Tax Research publishes creative and innovative studies that employ legal research methodologies. JLTR is online-only and publishes semi-annually, and is indexed in ESCI.
Learn More
View Journal and Early Access Content

Editor

Hughlene A. Burton
The University of North Carolina at Charlotte, Belk College of Business, Dept. of Accounting, Charlotte, NC, USA
E: Hughlene.Burton@uncc.edu

Editorial Office

JLTR@aaahq.org

Editorial Board
Impact and Journal Report
Awards

Awards

AWARDS:

Ray M. Sommerfeld Outstanding Tax Educator Award

2023: Connie Weaver, Texas A&M University - College Station

ATA Outstanding Service Award

2023: Kenneth Klassen, University of Waterloo

ATA Teaching Innovation Award

2023: Mollie T. Adams, Missouri State University; Kerry K. Inger, Auburn University; James H. Long, Auburn University; Tina M. Loraas, Auburn University for “La Maison des Comptables: A Tax Research, Data Management and Visualization Case”

ATA / PricewaterhouseCoopers Outstanding Tax Dissertation Award

2024: Carly Burd, "Protectionist Trade Policy, Firm Performance, and Taxes" completed at the Boston University

ATA Outstanding Tax Manuscript Award

2023: Katharine D. Drake, University of Arizona, Nathan C. Goldman, North Carolina State University and Francis Murphy, University of Connecticut "Foreign Employment, Income Shifting, and Tax Uncertainty", The Accounting Review, 1 March 2022; 97(2): 183-212V

JATA Outstanding Paper Award

2023: Tobias Bornemann, Vienna University of Economics and Business, Stacie O. Kelley, University of Madison-Wisconsin, and Benjamin Osswald, University of Illinois at Urbana-Champaign for "The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefit", Journal of the American Taxation Association, Fall 2023, Volume 45, Issue 2

JATA Conference- The Edmund Outslay Best Discussant Award

2023: Ben Yost, Boston College for his discussion of "Sharing the Wealth: The Effects of Announced TCJA Bonuses on Employee Pay Satisfaction" by Michelle Hutchens, Dan lynch and Bridget Stomberg

JLTR Outstanding Paper Award

2021: Irwin J. Katz, University of South Florida "Instiling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders"

The Vice President Award

2024: Allison Koester, Georgetown University

CLICK HERE FOR AWARD INFORMATION

Award Archives
Ray M. Sommerfeld Outstanding Tax Educator Award ATA Outstanding Service Award ATA Teaching Innovation Award ATA / PricewaterhouseCoopers Outstanding Tax Dissertation Award ATA Tax Manuscript Award JATA Outstanding Paper Award JATA Conference Best Discussant Award JLTR Outstanding Paper Award The Vice President Award
Research

Research & Teaching

Journal of the American Taxation Association

A journal of the American Taxation Association Section of the American Accounting Association

The Journal of the American Taxation Association n promotes the study of, and the acquisition of knowledge about, taxation. Dedicated to disseminating a wide variety of tax knowledge with research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics. It prints semi-annually in Spring and Fall, and is indexed in Scopus and ESCI.
Learn More
View Journal and Early Access Content

ATA Journal of Legal Tax Research

A journal of the American Taxation Association Section of the American Accounting Association

The ATA Journal of Legal Tax Research publishes creative and innovative studies that employ legal research methodologies. JLTR is online-only and publishes semi-annually, and is indexed in ESCI.
Learn More
View Journal and Early Access Content

Scholarships & Grants

ATA Memorial Fund for the Benefit of Doctoral Education and DEI Initiatives

At the February 2010 meeting, the Trustees approved the creation of an ATA Memorial Fund for the benefit of Doctoral Education. With the loss of long-time members we are reminded that the ATA created this fund to provide a vehicle for ATA members to contribute in memory of deceased ATA members and friends to benefit Doctoral Education and DEI Initiatives.

Learn More

Tax Case Exchange

Introductory Taxation
Advanced Taxation
Corporate Taxation
Partnership Taxation
S Corporation Taxation
Estate and Gift Taxation
Tax Research
Business Tax Planning
International Taxation
Miscellaneous

Tax Cases by Course

Introductory Taxation

Types of Income

Richard Mason, University of Nevada, Reno

Advanced Taxation

Change in Accounting Method

Robert A. Scharlach, University of Southern California

Retirement Income Planning

Caroline Craig, Illinois State University, and Richard Toolson, Washington State University

Corporate Taxation

Bootstrap Purchase and Sale of a Business

Gene Seago, Virginia Polytechnic Institute and State University

Debt/Equity Issues in an International Context

David W. LaRue, University of Virginia

Partnership Taxation

S Corporation Taxation

Estate and Gift Taxation

Tax Research

S Corporations

Sally Jones, University of Virginia

Property Dispositions by Individual Taxpayers

Sally Jones, University of Virginia

Expensing versus Capitalization of Business Expenditures

Sally Jones, University of Virginia

Business Taxation Planning

Taxation Over Time and Tax Clienteles

Richard C. Sansing, Dartmouth

Goodwill in Mergers and Acquisitions

Richard C. Sansing, Dartmouth

Trademarks and Goodwill in Mergers and Acquisitions

Richard C. Sansing, Dartmouth

Multinational Taxation

Richard C. Sansing, Dartmouth

Income Shifting using a Sales-leaseback Transaction

Richard C. Sansing, Dartmouth

Income Tax Footnotes

Richard C. Sansing, Dartmouth

Revaluing deferred tax items

Richard C. Sansing, Dartmouth

Stock Option Compensation

Richard C. Sansing, Dartmouth

International Taxation

Business Combinations

Steven Huddart, University of Queensland Business School

Miscellaneous

A Letter From Our President

Stacie Kelly
2024-2025
ATA Section President

Greetings ATA Members and welcome to the 2024/2025 academic year!

Thank you so much for providing me the opportunity to serve as your president this year. I am honored and extremely grateful for Jenny Brown’s (Past-President) help in navigating this important role. She provided outstanding leadership during the ATA’s 50th year and is absolutely wonderful!

Many members of the ATA, like Jenny, have been instrumental in my academic career over the past 25 years since I embarked on this adventure at the University of Washington as a PhD student. In addition to the excellent foundation I received at Washington, it was through various events provided by the ATA that I have met some truly remarkable people and enjoyed numerous rewarding opportunities.

CONTINUE READING

Social Media

ATA Section LinkedIn

Follow us on Facebook

ATA Memorial Fund

The ATA created this fund to provide a vehicle for ATA members to contribute in memory of deceased ATA members and friends.

Learn More

Tax Career Center

Visit the AAA Career Center to Explore Opportunities in Tax Positions

From Analytics to Auditing, or Corporate Tax to Tax Law, there are great career opportunities awaiting you in Tax related fields.

Learn More at the
Career Center