Associate Professor | Accounting and Information Systems
James L. Henderson Professor
4287 Grainger Hall
(608) 265-3494

Biography

Stacie Laplante received her Ph.D. from University of Washington in Seattle, has previously taught at Terry College of Business at the University of Georgia, and has nine years of experience in public accounting industry as a certified public accountant. Laplante’s research focuses on the intersection of financial and tax reporting. She is particularly interested in information related to tax reporting that is reflected in firms’ publicly available financial statements and what the information reveals about the firm’s tax-planning strategies, as well as how the market uses or values that information.

Research

Selected Published Journal Articles

Laplante, S. & Skaife, H. & Swenson, L. & Wangerin, D. (2019). Limits of Tax Regulation: Evidence from the R&D Tax Credit Journal of Accounting and Public Policy

Laplante, S. & Nesbitt, W. (2017). The Relation among Trapped Cash, Permanently Reinvested Earnings and Foreign Cash Journal of Corporate Finance

Gaertner, F. & Laplante, S. & Lynch, D. (2016). Trends in the Sources of Permanent and Temporary Book-Tax Differences during the Schedule M-3 Era National Tax Journal

Klassen, K. & Laplante, S. & Carnaghan, C. (2014). A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce Journal of the American Taxation Association

Laplante, S. & Klassen, K. (2012). Are U.S. Multinational Companies Becoming More Aggressive Income Shifters? Journal of Accounting Research

Laplante, S. & Klassen, K. (2012). The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting Contemporary Accounting Research

Laplante, S. & Ayers, B. & McGuire, S. (2010). Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes Contemporary Accounting Research

Laplante, S. & Ayers, B. & Jiang, J. (2009). Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality Contemporary Accounting Research

Laplante, S. (2008). Discussion of Taxes and Asset Prices: The Case of Thoroughbreds Journal of the American Taxation Association

Laplante, S. & Koh, P. & Tong, Y. (2007). Accountability and Value Creation Roles of Corporate Governance Accounting and Finance

Laplante, S. & Shevlin, T. & Hanlon, M. (2005). Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income Journal of Law and Economics

Selected Submitted Journal Articles

Laplante, S. & Lynch, D. & Vernon (Bull), M. (2018). Internal Information Quality and State Tax Planning Contemporary Accounting Research

Working Papers

Laplante, S. & Vernon (Bull), M. (2019). The Use of Data Analytics in Tax

Bornemann, T. & Laplante, S. & Osswald, B. (2019). The Effect of Intellectual Property Boxes on Innovative Activity and Effective Tax Rates

Laplante, S. & Nesbitt, W. The Composition of Book-Tax Differences

Laplante, S. & Ayers, B. & Li, O. & Schwab, C. The Effect of Information in Book-Tax Differences on Investor Trading

Presentations

National Tax Association Annual Meeting (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

2017 Illinois Tax Conference (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

2017 University of Houston Accounting Conference (2017) The Relation among Trapped Cash, Permanently Reinvested Earnings and Foreign Cash

2016 Midwest Accounting Research Conference (2016) Estimating the Likelihood of Trapped Cash

College of William and Mary Workshop (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary

AAA Annual Meeting (2015) Strategic Cost Classification and the R&D Tax Credit

1st Berlin-Vallendar Tax Conference (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary

European Institute for Advanced Studies in Management (2015) Discussion of Foreign or Domestic Tax Havens: The Location Decision for Intangible Property by U.S. Firms

European Institute for Advanced Studies in Management (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary

EAA Annual Meeting (2015) Discussion of Real Effects of International Tax Planning

EAA Annual Meeting (2015) Strategic Cost Classification and the R&D Tax Credit

Teaching

Undergraduate Courses

Corporate and Advanced Taxation (AIS 621), Fall 2014.

Graduate Courses

Seminar in Accounting Research (AIS 971), Fall 2014.

Learning/Teaching Oriented Publications

Laplante, S. (2016). Discussion of Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs Journal of the American Taxation Association

Service

Professional Organizations

ATA - Research Resources and Methodology Committee

American Tax Policy Institute

ATA Awards Committee - Chair

ATA - Research Resources and Methodology Committee

ATA - Research Resources and Methodology Committee

ATA - Research Resources and Methodology Committee

ATA - Research Resources and Methodology Committee

ATA - Research Resources and Methodology Committee

Editorial and Reviewing Activities

Journal of the American Taxation Association - Since June 2017
Editor

Contemporary Accounting Research - Since May 2014
Editorial Board Member

Accounting Horizons - Since July 2012
Editorial Board Member

Journal of American Taxation Association - January 2007 - May 2017
Ad Hoc Reviewer