WHU Tax Readings Group –
Constructive exchange on new tax research
The WHU Tax Readings Group was formed in January 2016 to encourage doctoral students and faculty to discuss new tax research and provide feedback to authors. We meet on a monthly basis to discuss current working papers and correspond with the authors to provide timely and constructive feedback. Martin Jacob (Professor), Robert Vossebürger (Doctoral Student) and Thorben Wulff (Doctoral Student) are regularly in attendance, as well as other members of the WHU Accounting and Finance Group.
We welcome papers concerning a wide range of tax topics and methods. Please contact Martin Jacob (below) to propose your working paper for discussion by our WHU Tax Readings Group.
|November 13, 2019, Richard D. Carrizosa (University of Texas at El Paso), Fabio B. Gaertner and Daniel P. Lynch (both University of Wisconsin-Madison):|
Dept and Taxes? The Effect of TCJA Interest Limitations on Capital Structure
|October 24, 2019, Stephen J. Lusch (Texas Christian University), Jum A. Seida (University of Notre Dame) and Luke Watson (Drexel University):|
Do Inverted Firms Realize Long Run Competitive Advantages?
|September 20, 2017, Kenneth J. Klassen (University of Waterloo) and Cinthia Valle Ruiz (IESEG School of Management):|
The Effect of Changes in Income Shiftimg on Local Manager's Financial Reporting Decisions
Discussion of: "Loss or Lost? The Functioning of Business Groups under Financial Distress"
by Marcel Olbert (University of Mannheim)
Discussion of: "Proﬁt Shifting & Controlled Foreign Corporation Rules -The thin bridge between corporate tax systems"
by Axel Prettl (University of Tuebingen)
Discussion of: "Non-tax Costs and Tax-Motivated Profit Shifting: The Role of Law Firms with Intellectual Property Expertise"
by John Gallemore (University of Chicago), Jing Huang (Virginia Tech) and Kelly Wentland (George Mason University)
Discussion of: "The Financial Reporting Effects of Tax-Deductible Goodwill Impairments"
by Sarah Blechinger (Independent Author), Miles Romney (Florida State University) and Steven Utke (University of Connecticut)
Discussion of: "An Investigation of GAAP ETR Management"
by Jeffrey L. Hoopes (University of North Carolina at Chapel Hill), Adrian Kubata, Tim Wagener and Christoph Watrin (all University of Münster)
|July 3, 2019, Stephen Glaeser (University of North Carolina at Chapel Hill), Marcel Olbert and Ann-Catherin Werner (both University of Mannheim):|
Tax Competition and Employment
|May 22, 2019, Trent Krupa and Steven Utke (both University of Connectitut)|
Whose Taxes Matter? The Effects of Institutional Ownership on Dividend Payout Policy around Tax Rate Changes
|April 24, 2019, Yoojin Lee (California State University, Long Beach), Shaphan Ng, Terry Shevlin and Aruhn Venkat (University of California, Irvine)|
Deterrence and Substitution: The effect of state tax Whistleblower protections on state and federal tax avoidance
Discussion of: "Corporate Tax Planning and Stock Return"
by Shane Heitzman and Maria Ogneva (both University of Southern California)
Discussion of: "How do Firms Tradeoff Cash Flows and Information Transparency to Manage Credit Risk? An Examination of Tax Planning Activities"
by Nathan Goldman (University of Texas at Dallas) and Russ Hamilton (University of Arizona).
Discussion of: "Director Taxes, Director Independence and Firm Value: Evidence from Board Reforms Worldwide"
by Qingyuan Li (Wuhan University), Edward Maydew (University of North Carolina at Chapel Hill), Richard Willis (Vanderbilt University) and Li Xu (Washington State University).
Discussion of: "Tax Avoidance and Cost of Debt: The Case for Syndicate Risk Mitigation and Public Bond Markets"
by Adnan Anil Isin (University of Exeter).
Discussion of: "What tells us accounting information on loss carryforwards about future firm performance?"
by Sandra Dreher (University of Magdeburg), Sebastian Eichfelder (University of Magdeburg) and Felix Noth (IWH Halle).