Research & Publications
- Articles
- Articles
- Books
- Other Types of Publications
"The Effect of Innovation Box Regimes on Investment and Employment Activity."
Chen, Shannon, Lisa De Simone, Michelle Hanlon, and Rebecca Lester. The Accounting Review Vol. 98, No. 5 (2023): 187-214."The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives."
Hanlon, Michelle. Fiscal Studies: The Journal of Applied Public Economics Vol. 44, No. 1 (2023): 37-52."The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns."
Hanlon, Michelle, and Michelle Nessa. National Tax Journal Vol. 76, No. 1 (2023): 193-232. SSRN Preprint."Corporate Debt and Taxes."
Hanlon, Michelle and Shane Heitzman. Annual Review of Financial Economics Vol. 14, (2022): 509-534 ."Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'."
Hanlon, Michelle and Nemit Shroff. Journal of Accounting and Economics Vol. 74, No. 1 (2022): 101497. SSRN Preprint."Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers."
Hanlon, Michelle, Kelvin Yeung, and Luo Zuo. Contemporary Accounting Research Vol. 39, No. 2 (2022): 1150-1214. SSRN Preprint."The Rise of the Minimum Tax."
Hanna, Christopher H., Michelle Hanlon, Norman Richter, and Michael Schler. Taxes: The Tax Magazine Vol. 100, No. 3 (2022): 55-84."The Possible Weakening of Financial Accounting from Tax Reforms."
Hanlon, Michelle. The Accounting Review Vol. 96, No. 5 (2021): 389-401. SSRN Preprint."CEO Tax Effects on Acquisition Structure and Value."
Hanlon, Michelle, Rodrigo Verdi, and Benjamin Yost. The Accounting Review Vol. 96, No. 2 (2021): 333-363. SSRN Preprint."When Does Tax Avoidance Result in Tax Uncertainty?"
Dyreng, Scott, Michelle Hanlon,and Edward L. Maydew. The Accounting Review Vol. 94, No. 2 (2019): 179-203. SSRN Preprint."Country-by-Country Reporting and the International Allocation of Taxing Rights."
Hanlon, Michelle. Bulletin for International Taxation Vol. 72, No. 4/5 (2018). Download paper."The Equipment Manufacturing Industry’s Perspective on Tax Reform."
Brannon, Ike, and Michelle Hanlon. Tax Notes Vol. 87, No. 39 (2017): 1-2."Tax Rates and Corporate Decision Making."
Graham, John, Michelle Hanlon, and Terry Shevlin. Review of Financial Studies Vol. 30, No. 9 (2017): 3128-3175."The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings."
Hanlon, Michelle, Edward Maydew, and Daniel Saavedra. Review of Accounting Studies Vol. 22, No. 3 (2017): 1198-1228."Changes in Corporate Effective Tax Rates over the Past 25 Years."
Dyreng, Scott, Michelle Hanlon, Edward Maydew, and Jacob Thornock. Journal of Financial Economics Vol. 124, No. 3 (2017): 441-463."The Effect of Repatriation Tax Costs on U.S. Multinational Investment."
Hanlon, Michelle, Rebecca Lester and Rodrigo Verdi. Journal of Financial Economics Vol. 116, No. 1 (2015): 179-196."Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets."
Hanlon, Michelle, Edward L. Maydew and Jacob R. Thornock. Journal of Finance Vol. 70, No. 1 (2015): 257–287."The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality."
Hanlon, Michelle, Jeffrey L. Hoopes and Nemit Shroff. Journal of American Taxation Association Vol. 36, No. 2 (2014): 137-170."What do Firms do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses."
Hanlon, Michelle and Jeffrey L. Hoopes. Journal of Financial Economics Vol. 114, No. 1 (2014): 105-124."Incentives for Tax Planning and Avoidance: Evidence from the Field."
Graham, John R., Michelle Hanlon, Terry Shevlin and Nemit Shroff. The Accounting Review Vol. 89, No. 3 (2014): 991-1024."Where do Firms Manage Earnings?"
Dyreng, Scott D., Michelle Hanlon and Edward L. Maydew. Review of Accounting Studies Vol. 17, No. 3 (2012): 649-687."Dividend Policy at Firms Accused of Accounting Fraud."
Caskey, Judson and Michelle Hanlon. Contemporary Accounting Research Vol. 30, No. 2 (2012): 818-850."Audit Fees and Book-Tax Differences."
Hanlon, Michelle, Gopal Krishnan and Lillian F. Mills. Journal of American Taxation Association Vol. 34, No. 1 (2012): 55-86."Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Repatriation Decisions."
Graham, John R., Michelle Hanlon and Terry Shelvin. Journal of Accounting Research Vol. 49, No. 1 (2011): 137-185."A Review of Tax Research."
Hanlon, Michelle and Shane Heitzman. Journal of Accounting and Economics Vol. 50, No. 2-3 (2010): 127-178."Barriers to Mobility: The Lockout Effect of U.S. Taxation of Woldwide Corporate Profits."
Graham, John, Michelle Hanlon and Terry Shevlin. National Tax Journal Vol. 63, No. 4-2 (2010): 1111-1144."The Effect of Managers on Corporate Tax Avoidance."
Hanlon, Michelle, Scott Dyreng and Edward L. Maydew. The Accounting Review Vol. 85, No. 4 (2010): 1163-1189."Book-Tax Conformity: Implications for Multinational Firms."
Hanlon, Michelle and Edward L. Maydew. National Tax Journal Vol. 62, No. 1 (2009): 127-153."What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement."
Hanlon, Michelle and Joel Slemrod. Journal of Public Economics Vol. 93, No. 1-2 (2009): 126-141."An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness."
Hanlon, Michelle, Edward L. Maydew and Terry Shevlin. Journal of Accounting and Economics Vol. 46, No. 2-3 (2008): 294-311."Long Run Corporate Tax Avoidance."
Hanlon, Michelle, with Scott Dyreng and Edward L. Maydew. The Accounting Review Vol. 83, No. 1 (2008): 61-82."Is There a Link Between Executive Equity Holdings and Accounting Fraud."
Hanlon, Michelle, with Merle Erickson and Edward L. Maydew. Journal of Accounting Research Vol. 44, No. 1 (2006): 113-143."Evidence on the Information Loss of Conforming Book Income and Taxable Income."
Hanlon, Michelle, Stacie Kelley Laplante and Terry Shevlin. The Journal of Law and Economics Vol. 48, No. 2 (2005): 407-442."The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences."
Hanlon, Michelle. The Accounting Review Vol. 80, No. 1 (2005): 137-166."How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings."
Erickson, Merle, Michelle Hanlon and Edward L. Maydew. The Accounting Review Vol. 79, No. 2 (2004): 387-408."Are Executive Stock Options Associated With Future Earnings?"
Hanlon, Michelle with Shiva Rajgopal and Terry Shevlin. Journal of Accounting and Economics Vol. 36, No. 1-3 (2003): 3-43."What Can We Infer About a Firm’s Taxable Income from its Financial Statements?"
Hanlon, Michelle. National Tax Journal Vol. 56, (2003): 831-863."Dividend Taxes and Firm Valuation: A Re-Examination."
Hanlon, Michelle, James Myers and Terry Shevlin. Journal of Accounting and Economics Vol. 35, No. 2 (2003): 119-153."The Tax Benefits of Employee Stock Options: The Accounting and Implications."
Hanlon, Michelle and Terry Shevlin. Accounting Horizons Vol. 16, No. 1 (2002): 1-16.
Financial Accounting.
Dyckman, Thomas R., Michelle Hanlon, Robert P. Magee, and Glenn M. Pfeiffer. Chicago, IL: Cambridge Business Publishers, 2023.Intermediate Accounting.
Hanlon, Michelle, Leslie Hodder, Karen Nelson, Darren Roulstone, and Amie Dragoo. Chicago, IL: Cambridge Business Publishers, 2023.Taxes and Business Strategy: A Planning Approach.
Scholes, Myron S., Mark A. Wolfson, Merle M. Erickson, Michelle Hanlon, Edward L. Maydew and Terry Shevlin. Upper Saddle River, NJ: Pearson Education, Inc., 2014.
"The Pharmaceutical Industry: Effective Tax Rates Before and After the TCJA."
Michelle Hanlon and Jeffrey L. Hoopes. Falls Church, VA: December 2024."Tax Avoidance and Multinational Firm Behavior."
Dyreng, Scott, and Michelle Hanlon. In Multinational Corporations in a Changing Global Economy, edited by David Wessel, Fritz Foley, and Jim Hines, Washington, DC: Brookings Institution, 2021."Tax Reform Made Me Do It."
Hanlon, Michelle, Jeffrey L. Hoopes, and Joel Slemrod. In Tax Policy and the Economy, edited by Robert A. Moffitt, Chicago, IL: National Bureau of Economic Research, 2019."An Empirical Examination of Corporate Tax Noncompliance."
Hanlon, Michelle, Lillian Mills and Joel Slemrod. In Taxing Corporate Income in the 21st Century, 171-210. New York, NY: Cambridge University Press, 2007."Bank-Tax Conformity for Corporate Income: An Introduction to the Issues."
Hanlon, Michelle and Terry Shevlin. In Tax Policy and the Economy Volume 19, edited by James M. Poterba, 101-134. Cambridge, MA: MIT Press, 2005.