The 38th Annual American Taxation Association (ATA) Midyear Meeting

1.01 JATA Conference I

Moderator: Lisa De Simone, The University of Texas at Austin 

The Effects of Personal Income Taxes on Organizational Performance: Evidence from Name, Image, and Likeness Compensation Rules
Nathan Goldman*, Martin Jacob
Discussant: Mary Vernon, University of Illinois at Chicago

The Indirect Effect of Investment-based Tax Policy on Innovation Efforts
Authors: Amy Haojie Yang*
Discussant: Mary Cowx, Arizona State University

1.02 JLTR Conference I

Moderator: Michelle Meckfessel

Incentivizing Treatments for Rare Diseases: An Analysis of the Orphan Drug Tax Credit
Jessica Cunningham, Providence College
Discussant: Stacy Bibelhauser, Western Kentucky University

Are AI Tax Practitioners Above the Law?
Hannah Antinozzi, University of Memphis and Danielle Stanley, Coastal Carolina University
Discussant: Mollie T Adams, Missouri State University

Break

2.01 JATA Conference II

Moderator: Dan Lynch, University of Wisconsin-Madison

Tax Surprises
Darci Fischer*, Erik Beardsley, Michael Donohoe, Petro Lisowsky
Discussant: Kaitlyn Kroeger, Iowa

Disclosing to Politicians
Authors: Ricky Xu Yao*, Jeffrey Hoopes, John Gallemore, Irene Tan
Discussant: Duke Ferguson, Kentucky 

2.02 JLTR Conference II

NILs and Royalties and Oversight - Oh My! Tax Issues and Implications following the House v. NCAA Settlement

Moderator: Amy Yurko, Duquesne University 

Panelists: Hughlene Burton, UNC Charlotte,
Mollie E. Mathis,  Auburn University
Christine Cheng, University of Mississippi 
Amy J. N. Yurko, Duquesne University
Brian L. Oliner, General Counsel of the Federation of Tax Administrators

Concurrent Sessions

3.01 Concurrent – Tax Communication and Information Intermediaries

Moderator: Austin Blake, Arizona State University

Contextualizing Tax Outcomes: The Informational Role of Financial Statement Narratives
Andrew Belnap*, University of Texas at Austin; Till Muenster, University of Mannheim
Discussant: Eduardo Fuste, Baruch College

Tax Talk in Analyst Reports
Zackery Fox*, Brigham Young University; Michael Drake, Brigham Young University; Ryan Wilson, University of Iowa; Travis Dyer, Brigham Young University
Discussant: Justin Kim, University of Arizona

Client Suspicion of AI-Assistance in Tax Professional Communications
Steven Kaszak*, University of North Carolina Wilmington; Govind Iyer, University of North Texas
Discussant: Lucas Swider, Auburn University

3.02 Concurrent – Innovation, Climate, and Environmental Policies

Moderator: Lindsey Brake, Michigan State University

The Innovation Tradeoff of IP Box Regimes
Jane Song*, University of Missouri; Ryan Wilson, University of Iowa; Yelin Hu, University of Georgia
Discussant: Frank Murphy, University of Connecticut

Carbon Pricing and Cross-Border Innovation Spillovers
Cinthia Valle Ruiz*, IE Business School; Martin Jacob, IESE Business School; Christof Beuselinck, IESEG School of Management
Discussant: Brady Williams, University of Texas at Austin

Government Environmental Financial Assistance and Corporate Environmental Outcomes
Allison Koester*, Georgetown University; Costanza Cincotta, CUNEF Universidad
Discussant: Ryan Hess, University of Georgia

3.03 Concurrent – Financial Reporting-Tax Intersection and Policy Spillovers

Moderator: Abbey Rozanski, Texas A&M University

The Effects of Fiscal Policy on the Banking Sector: Evidence from Deferred Tax Assets
Daphne Armstrong*, University of Michigan; John Gallemore, University of North Carolina Chapel Hill; Heather Graham, University of Michigan
Discussant: Rick Laux, Oklahoma State University

Corporate Tax Planning under the Stock Repurchase Excise Tax
Haiyi Chen*, University of Texas Permian Basin; Wanying Jiang, University of Texas Permian Basin
Discussant: Jennifer Luchs-Nunez, Colorado State University

The Effects of Financial Reporting-Influenced State Tax Laws on Companies' Location and Compensation Decisions
Brayden Bulloch*, University of Wisconsin-Madison; Erik Beardsley, University of Illinois at Urbana-Champaign; Michelle Hutchens, University of Illinois at Urbana-Champaign; Daniel Lynch, University of Wisconsin-Madison
Discussant: Shane Heitzman, University of Southern California

3.04 Concurrent – Pressing Tax Issues 

Moderator: Amy Hageman, Kansas State University

Panelists: Chris Cummins, Deloitte
Walker Fain, EY
Monica Hayes, KPMG
Noel Scruggs, PwC

Concurrent Sessions

4.01 Concurrent – International Tax Planning, Income Shifting, and Havens

Moderator: Junwei Xia, Texas A&M University

30 Years of Research on International Tax Planning: Review and Looking Ahead
Lisa De Simone, University of Texas at Austin; Kenneth Klassen*, University of Waterloo
Discussant: Christina Lewellen, North Carolina State University

Income Shifting Aggressiveness and the Regulatory Environment
Jeri Seidman, University of Virginia; Lisa De Simone, University of Texas at Austin; Svea Holtmann*, University of Mannheim; Kenneth Klassen, University of Waterloo
Discussant: Scott Rane, University of Florida

The Asymmetric Tax Consequences of Foreign Tax Haven Use
Christina Lewellen, North Carolina State University; Robert Hills, University of Georgia; Hunter Aku*, University of Texas at San Antonio; Bradley Lindsey, Utah State University
Discussant: Matti Boie-Wegener, University of Goettingen

4.02 Concurrent – Taxpayer Compliance
Moderator: Matthew Holt, University of Mississippi

Taxpayers' Reliance on Advice from Third-Party Sources and Tax Compliance: The Moderating Effect of Tax Literacy
Mike Wynes*, University of Saskatchewan; Brayden Arnott, University of Saskatchewan
Discussant: Davidson Gillette from East Carolina University

Does Taxpayer Assistance Encourage Income Tax Compliance? Evidence from IRS Staffing
Vishal Baloria, University of Connecticut; Todd Kravet, University of Connecticut; Jennifer Luchs-Nunez*, Colorado State University
Discussant: Darci Fischer, University of Kentucky

How Does the Tone of Tax-Related Political Advertisements Affect Personal Income Tax Compliance?
Kaitlyn Kroeger*, Indiana University; Bridget Stomberg, Indiana University; Lisa De Simone, University of Texas at Austin; Brian Williams, Indiana University
Discussant: Hannah Judd, Brigham Young University
 

4.03 Concurrent – Organizational Structure and Tax Policy Design

Moderator: Anh Nguyen, University of Wisconsin-Madison

Decision Making under Tax Provision Uncertainty and Complexity: The Case of Sunsets
Diana Falsetta, University of Miami; Rebekah Moore*, James Madison University; Timothy Rupert, Northeastern University
Discussant: Steven Kaszak, University of North Carolina Wilmington

Taxes and the Choice of Organizational Form: Quasi-Experimental Evidence from the Passthrough Entity Tax
David Kenchington, Arizona State University; Roger White, Arizona State University; Mary Cowx, Arizona State University; Austin Blake*, Arizona State University
Discussant: Trent Krupa, Penn State University

Determinants of Corporate Organizational Structure
Shannon Chen, University of Arizona; Steve Utke*, University of Connecticut; Ashish Agarwal, University of Texas at Austin
Discussant: Anthony Welsch, University of Chicago

4.04 Concurrent – Future Tax Policy and the Role of Tax Enforcement: Moderated Discussions with U.S. Senator Marsha Blackburn and TN Senator Jeff Yarbro

Moderator: Ryan Polk, Clemson University

Senator Marsha Blackburn (R-TN), U.S. Senator, Member of the Senate Finance Committee, and Candidate for Governor 

Senator Jeff Yarbro (D-21), Tennessee State Senator and Member of the Senate Finance, Ways and Means Committee

Plenary Session – Working Conditions of Tax Professionals 

Moderator: Abbie Sadler, University of Richmond

Panelists: Vinit Rai, EY
Vivian Wang, KPMG

Concurrent Sessions

5.01 Concurrent – Transfers, Giving, and Donor Decision-Making

Moderator: Tim Messenger, University of Oregon

The Real Effects of EITC Expansion in California
Samantha Liew*, University of Connecticut
Discussant: Jenna El-Khalili, Loyola Marymount University

Information Processing Costs in Donor Decision-Making: Evidence from the Field
Amanda Beck*, Georgia State University; Christine Cuny, New York University; Sara Malik, University of Utah
Discussant: Diana Falsetta, University of Miami

Show Me the Tax: Identifying the Impact of Tax-Deductible Labeling on Charitable Crowdfunding
Kaishu Wu*, University of Waterloo; Yi-Jen (Ian) Ho, Tulane University; Hua (Jonathan) Ye, University of Oklahoma; Victor Xiaoqi Wang, California State University Long Beach
Discussant: Tyler Menzer, Texas Christian University

5.02 Concurrent – Capital Market and Competitive Effects of Tax Information

Moderator: Youkun Huang, University of Arizona

Anticipating Change: Stock Market and Multinational Firm Responses to Disaggregation in Income Tax Disclosures
Daniel Lynch, University of Wisconsin-Madison; Derek Christensen, University of Oregon; Max Pflitsch, TU Dortmund University; Anh Nguyen*, University of Wisconsin-Madison
Discussant: Anh Persson, University of Illinois at Urbana-Champaign

Competitive Effects of Rival Firms' Negative Tax Incidents
Allison Koester*, Georgetown University; Preetika Joshi, McGill University
Discussant: Will Yoder, University of North Carolina Chapel Hill

Re-examining CEO Bonus Incentives and Earnings Management: New Evidence from a Tax-Based Identification Strategy
Zachery (Ziqi) Ma*, University of Cincinnati; Adam Olson, University of Cincinnati
Discussant: Adam Manlove, University of North Carolina Charlotte

5.03 Concurrent – Global Tax Policy Tools and Investor/Firm Responses
Moderator: Becky Crouse, University of Oklahoma

Beyond Havens: The Association between U.S. Multinationals' Tax Burdens and their Network of Global Operations
Abigail Rozanski*, Texas A&M University; Brian Williams, Indiana University; Ryan Wilson, University of Iowa
Discussant: Lindsey Brake, Michigan State University

The Effects of Changes in the Value and Certainty of Foreign Tax Credits
Jennifer Luchs-Nunez, Colorado State University; Ilona Bastiaansen, University of Notre Dame; Steven Utke*, University of Connecticut
Discussant: Betty Xing, Baylor University

Anti-Tax Avoidance Rules and the Real Effects on Foreign Investors
Mary Cowx, Arizona State University; Jon Kerr*, Brigham Young University
Discussant: Barbara Stage, WHU – Otto Beisheim School of Management

5.04 Concurrent – PechaKucha: Looking to the Future

Moderator: Charles Lee, San Diego State University

Presenters: Jenny Brown, Arizona State University - Research
Julia Camp, Providence College - Journal of Legal Tax Research (JLTR)
Christine Cheng, The University of Mississippi - Technologies
Kirsten Cook, Texas Tech University - Engagement, Access, and Community
Lisa DeSimone, The University of Texas at Austin - Journal of the American Taxation Association (JATA)
Kerry Inger, Auburn University - Teaching
Lionel Nobre, Dell Technologies - In-House Tax Professionals
George Plesko, University of Connecticut - Tax Policy Research

Concurrent Sessions

6.01 Concurrent – Real and Reporting Effects of Anti-Avoidance Policy

Moderator: Amy Yang, University of Iowa

Do Substance Rules Have Substance? Firm Responses to Anti-Tax Avoidance Measures
Alina Pfrang*, Stanford University; Emilia Gschossmann, Stanford University
Discussant: Junwei Xia, Texas A&M University

The Real Effects of Administrative Disclosure on Cross-Border Trade
Guoman She, National University of Singapore; Ricky Xu Yao*, Hong Kong University; Le Zhao, Nankai University
Discussant: David Samuel, Singapore Management University

The Role of Non-GAAP Reporting in Conforming Tax Avoidance
Matthew Holt*, University of Mississippi
Discussant: Russ Hamilton, Southern Methodist University

6.02 Concurrent – IRS Audits and Firm Responses

Moderator: Samantha Liew, University of Connecticut

Does Voluntary Private Tax Disclosure Reduce IRS Audit Risk?
Andrew Belnap, University of Texas at Austin; Jeffrey Hoopes, University of North Carolina Chapel Hill; Read Hadfield*, University of Texas at Austin
Discussant: Hansol Jang, National University of Singapore

Tax Audits and Accounting Labor Investment
Trent Krupa, Penn State University; Adrienne DePaul*, University of Tennessee; Michele Mullaney, Indiana University
Discussant: Kaishu Wu, University of Waterloo

The Spillover Effect of Tax Audits on Peer Firms' Disclosure
Yong Gyu Lee*, Seoul National University; Jaeyoon Kim
Discussant: Youkun Huang, University of Arizona

6.03 Concurrent – Doctoral Research Forum

Moderator: Ben Yost, Boston College; Jon Kerr, Brigham Young University

Foreign Tax Credit Hyping and American Competitiveness in the Foreign Mergers and Acquisitions Market
Tim Messenger*, University of Oregon

Do Taxes or Age Explain Retail Dividend Clienteles?
Will Yoder*, University of North Carolina Chapel Hill

Does Tax Enforcement Affect Financial Service Quality? Evidence from CFPB Complaints
Gordon Appiah*, Texas Tech University

How does management respond to tax risk? Evidence from the M&A setting.
Rebecca Crouse*, University of Oklahoma

6.04 Concurrent – Neutral Ground: Teaching Tax Policy with Balance

Moderator: Christina Ruiz, Indiana University

Panelists: Jenny Brown, Arizona State University
Jeri Seidman, University of Virginia
Erin Towery, University of Georgia