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2020 American Taxation Association Midyear Meeting

Preliminary Agenda

Thursday, February 27, 2020

7:00 am – 5:30 pm

Meeting Registration

7:30 am – 6:00 pm

16th Annual KPMG/ATA Doctoral Consortium
Sponsored by the KPMG Foundation

7:30 am – 7:00 pm

6th Annual ATA Teaching and Curriculum Conference (space is limited; requires an additional registration fee)
Sponsored by Grant Thorton

Friday, February 28, 2020 – ATA Midyear Meeting

7:00 am – 5:00 pm

7:20 am – 7:50 am

Meeting Registration

Continental Breakfast

7:30 am – 4:00 pm

Tabletop Displays

              

8:00 am – 9:30 am

1.01 JATA Conference I
Moderator: Connie Weaver, Texas A&M University

The Effect of Paid Preparer Competition on Individual Tax Avoidance
George Batta, Claremont McKenna College; Andrew Finley, Claremont McKenna College; Joshua Rosett, Claremont McKenna College
Discussant: Michelle Hutchens, University of Illinois

Tax vs. Coordination: The Dual-Role of Internal Capital Allocation
Betty Xing, University of Waterloo
Discussant: Lisa De Simone, Stanford University

1.02 JLTR Conference Session I
Moderator: Amy J. N. Yurko, Duquesne University

Introduction:    
Publishing Legal Tax Research
Blaise M. Sonnier, University of Colorado at Colorado Springs
Editor: The ATA Journal of Legal Tax Research

Proposed Regulations Address Tax Treatment of Modifications of Debt Instruments Made to Transition Away from LIBOR
Jamison Kreig Shipman, Rockhurst University
Discussant: Julia Camp, Providence College

Legislative Intent Gone Awry: A Case for Repairing the Kiddie Tax 
Kent Royalty, St Mary's University; Thomas Madison, St. Mary's University; Mark B Persellin, St Mary's University
Discussant: John Masselli, Texas Tech University

9:30 am – 10:00 am

Break

10:00 am – 11:30 am

2.01 JATA Conference II
Moderator: Connie Weaver, Texas A&M University

Audited by Association: IRS Activity across the Supply Chain
Jennifer Brown, Arizona State University – Tempe; Christian Paparcuri, Arizona State University; Christina Ruiz, Arizona State University – Tempe
Discussant: Michelle Nessa, Michigan State University

Tax Indemnification and the Association between Unrecognized Tax Benefit Reserves and Future Tax Cash Outflows
Patrick Hopkins, Texas Christian University
Discussant: John Robinson, Texas A&M University

2.02 Tax Challenges and Opportunities in a Digital World 
Sarah Anderson, PwC
David Resseguie, PwC

2.03 Working with Clients on Non-Audit and Audit Services
Christine Griffith, KPMG

11:35 am – 12:40 pm

Lunch
Introduction: Russ Hamilton, Southern Methodist University
Speaker: Jonathan Bruss, Perspecta

12:45 pm – 2:00 pm

3.01  U.S. International and Transfer Pricing Update:  Tax Reform and CbC Reporting
Jeff Anderson, Deloitte LLP
Joel Booker, Deloitte LLP


3.02 Income Shifting
Moderator: Zhuoli Zhou Axelton, Washington State University

Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents
Harald Amberger, Dartmouth College; Benjamin Osswald, University of Wisconsin-Madison
Discussant: Jing Huang, Virginia Tech

The Unknown Side of Income-Shifting Micro-Estimates: The Role of Trademarks
Cinthia Valle Ruiz, IESEG School of Management; Johannes Voget, University of Mannheim
Discussant: Kevin Markle, University of Iowa

Tax Holidays, Foreign Investment, and Income Shifting
Zackery Fox, University of Oregon; Linda K Krull, University of Oregon; Scott Rane, University of Florida
Discussant: Anh Persson, University of Illinois-Urbana Champaign

3.03 Enforcement
Moderator: Jodi Michelle Henley, University of Alabama-Tuscaloosa

The General Anti-Avoidance Rule
Mary Cowx, The Ohio State University; Jon Nathan Kerr, The Ohio State University
Discussant: Lauren Milbach, Mississippi State University

The Effect of State Tax Whistleblower Laws on State and Federal Tax Avoidance
Yoojin Lee, Cal State University - Long Beach; Ruimin Shaphan Harun Ng, University of California-Irvine; Terry J Shevlin, University of California-Irvine; Aruhn V Venkat, University of California-Irvine
Discussant: Colin Koutney, George Mason University

Measuring Tax Authority Monitoring
Andrew Finley, Claremont McKenna College; James Stekelberg, Colorado State University
Discussant: Michelle Harding, Virginia Tech

2:10 pm – 3:25 pm

4.01 Innovations in Teaching Tax
Speakers will present their award-winning teaching innovation and also share tips for how to incorporate data and analytics into your undergraduate and/or graduate tax class. Christine will also share more about the University of Mississippi's D&A-focused Masters of Tax Program.
Moderator: Jane Livingston, Western Carolina University

Presenters: Christine Cheng, University of Mississippi; Pradeep Sapkota, University of North Texas; Amy J. N. Yurko, Duquesne University


4.02 Taxes and Financial Reporting
Moderator: Adam Manlove, Indiana University-Bloomington

Equity Incentives, Opportunities, and Earnings Management Using Tax Expense
Erik Beardsley, University of Notre Dame; Mehmet Cemil Kara, University of Kansas; Connie D Weaver, Texas A&M University
Discussant: Stephen Lusch, Texas Christian University

Regulatory Capital Planning and Deferred Tax Assets in a Post-Financial Crisis Environment
Evan Eastman, Florida State University; Anne Ehinger, Florida State University; Cathryn M Meegan, Florida State University College of Business
Discussant: Michael Mayberry, University of Florida

SEC Comment Letter Review and Analyst ETR Forecast Accuracy
Anne Ehinger, Florida State University
Discussant: Kelly Wentland, George Mason University

4.03 Tax Planning I
Moderator: Jaron Wilde, University of Iowa

Board Risk Oversight and Corporate Tax-Planning Practices
Mark S Beasley, North Carolina State University; Nathan Chad Goldman, North Carolina State University; Christina Lewellen, North Carolina State University; Michelle McAllister, Bryant University
Discussant: Mary Vernon, University of Wisconsin-Madison

Tax Knowledge Diffusion via Strategic Alliances
Jens Mueller, Paderborn University; Arndt Weinrich, Paderborn University
Discussant: Christina Ruiz, Arizona State University

Extreme ETRs: When Effective Tax Rates Capture Something Other than Tax Avoidance
Casey Schwab, Indiana University-Bloomington; Bridget Stomberg, Indiana University-Bloomington; Junwei Xia, Indiana University-Bloomington
Discussant: Jaron Wilde, University of Iowa

3:25 pm – 3:45 pm

Break

3:45 pm – 5:00 pm

Plenary: The Evolution of the Master Limited Partnership
Greg Matlock, Partner and EY’s Americas Energy Tax Leader, Stephen Fagg from Alliance Resource Partners LLP, and Charles Amsler, SEC Examination Manager bring two unique perspectives on the subject of Master Limited Partnerships. Join Wayne Shaw and these panelists for an interactive discussion on this lesser-known entity form.
Moderator: Wayne Shaw, Southern Methodist University

Charles Amsler, SEC
Stephen Fagg, Alliance Resource Partners LLP 
Greg Matlock,EY 

5:30 pm – 7:00 pm

Reception

Saturday, February 29, 2020 – ATA Midyear Meeting

7:00 am – 11:00 am

Meeting Registration

7:30 am – 11:00 am

Tabletop displays

CengageMcGraw Hill, Taxnotes, Van-Griner, Wolters Kluwer

7:30 am – 8:10 am

Continental Breakfast

8:15 am – 9:30 am

5.01 JLTR Conference Session II
Moderator: Amy J. N. Yurko, Duquesne University

Emerging Cryptocurrencies: Striking the Proper Balance between IRS Audit Authority and Taxpayer Rights to Privacy
Mollie T Adams, Bradley University; William A. Bailey, Bradley University
Discussant: Christine Cheng, The University of Mississippi

Reasonable Compensation: Circuit Court Differences Create Confusion and Inconsistency
Mollie T Adams, Bradley University; Kerry Katharine Inger, Auburn University; Michele D Meckfessel, UMSL
Discussant: Richard Barnes, North Carolina State University

5.02 Tax Planning II
Moderator: Stefan Richter, Indiana University-Bloomington

The Impact of Non-Income Taxes on Corporate Tax Avoidance: An Examination of the Medical Device Excise Tax
George Ryan Huston, Texas Tech University; Yangmei (Emily) Wang, Texas State University; Tiankai Wang, Texas State University
Discussant: William Snyder, George Mason University

The Impact of Media Sentiment on Corporate Tax Avoidance
C.S. Agnes Cheng, The Hong Kong Polytechnic University; Chia-Hsiang (Mike) Weng, National Chengchi University
Discussant: Robert Hills, Pennsylvania State University

5.03 Real Effects
Moderator: Joanna Shaw, Michigan State University

Bank Taxes and Corporate Innovation: Evidence from State Bank Tax Rate Changes
Ruimin Shaphan Harun Ng, University of California-Irvine; Yoojin Lee, Cal State University - Long Beach; Aruhn V Venkat, University of California-Irvine; Terry J Shevlin, University of California-Irvine
Discussant: Ryan Hess, University of Texas-Austin

Government Incentives and Defined Benefit Pension Funding
Abbie Sadler, Oklahoma State University
Discussant: Herita Akamah, University of Nebraska-Lincoln

The Cost of Misaligned Tax Incentives: Evidence from Tax-Induced Special Dividends
Trent Krupa, University of Connecticut; Steve Utke, University of Connecticut
Discussant: Erik Beardsley, University of Notre Dame

9:40 am – 10:30 am

6.01 Teaching Insights – Using OneSource to Teach ASC 740
Simulated, immersive multi-year case study designed to transform students learning with the fundamentals of ASC 740 and related calculations. The case study is integrated into Thomson Reuters ONESOURCE Tax provision platform, a leading tax provision software. In addition, this case was designed in collaboration with Tax and Ignition professionals from KPMG LLP to develop the relevant technical and technology skills to get them market ready. In addition, this course is aligned with increasing technology awareness for AACSB purposes. 
Diana Falsetta, University of Miami
Steve Gill, San Diego State University
Tracy Noga, Bentley University
Kenneth M. Jaslow, KPMG LLP

6.02 Compensation
Moderator: Katharine Drake, University of Arizona

Examining the Immediate Effects of Recent Tax Law Changes on the Structure of Executive Compensation
Lisa De Simone, Stanford University; Bridget Stomberg, Indiana University-Bloomington; Charles G McClure, University of Chicago
Discussant: Katharine Drake, University of Arizona

Income Taxes and Managerial Incentives: Evidence from Hedge Funds
Vikas Agarwal, Georgia State University; Gary Che*, University of Illinois-Chicago; Zhen Shi, Georgia State University; Bin Wang, Marquette University
Discussant: Miles Romney, Florida State University

6.03 Research Forum – Working with Government for Policy-Focused Research
Jeffrey Gramlich, Washington State University
Petro Lisowsky, Boston University
Leann Luna, University of Tennessee – Knoxville

10:30 am – 11:00 am

Break

11:00 am – 12:15 pm

7.01 International Tax
Moderator: David Samuel, University of Wisconsin-Madison

The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets
Mollie E. Mathis, Auburn University; T.J. Atwood, University of Arkansas-Fayetteville; Jodi Michelle Henley*, University of Alabama-Tuscaloosa; Jimmy Downes, University of Nebraska-Lincoln
Discussant: Russ Hamilton, Southern Methodist University

Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals
Daniel Klein, University of Mannheim; Christopher Alexander Ludwig, ZEW Mannheim and University of Mannheim; Christoph Spengel, University of Mannheim and ZEW Mannheim
Discussant: Matthew Erickson, Virginia Tech

Tax Planning through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks
Francis Murphy, University of Connecticut; Stephen John Lusch, Texas Christian University; Zhen Li, Shanghai Lixin University of Accounting and Finance
Discussant: Bradford Hepfer, Texas A&M University

7.02 Tax Potpourri
Moderator: Danielle Stanley, University of Tennessee-Knoxville

Valuation Implications of Socially Responsible Tax Avoidance: Evidence from the Electricity Industry
Kerry Katharine Inger, Auburn University; James Stekelberg, Colorado State University
Discussant: Brian Williams, Indiana University-Bloomington

Pre-Populated Tax Returns: A Framework for Taxpayer Adoption and the Effect on Tax Compliance
Jason Schwebke, University of Central Florida; William Douglas Brink, Miami University; Victoria Jane Hansen, University of North Carolina-Wilmington; Charles Kelliher, University of Central Florida
Discussant: Chelsea Rae Austin, University of South Carolina

Incentivizing Charitable Contributions: Evidence from Donor Advised Funds’ Sponsoring Organizations and Private Foundations
James Brushwood, Colorado State University; Paul Mason, Baylor University; Paul Anthony Wong, University of California-Davis
Discussant: Brian Wenzel, McGill University

7.03 Pechakucha

20 Slides, 20 Seconds Each. Don't blink.
Moderator: Kirsten Cook

Presenters:
John Barrick, Brigham Young University
Anne Christensen, Montana State University
Lisa De Simone, Stanford University
Nathan Goldman, North Carolina State University
Russ Hamilton, Southern Methodist University
Jeff Hoopes, University of North Carolina at Chapel Hill
Kim Key, Auburn University
Wayne Nesbitt, Michigan State University

12:15 pm

Conclusion of Meeting Program

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