James L. Henderson Professor
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 Accepted Journal Articles
Laplante, S. & Vernon (Bull), M. (2020). The Use of Data Analytics in Tax Issues in Accounting Education
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
Bornemann, T. & Laplante, S. & Osswald, B. (2020). The Effect of Intellectual Property Boxes on Innovative Activity and Effective Tax Rates Review of Accounting Studies
Working Papers
LaPlante, S. & Lewellen, C. & Lynch, D. & Samuel, D. (2020). "Just BEAT It" Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
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
Accounting Horizons - Since October 2017
Associate Editor
Journal of the American Taxation Association - June 2017 - May 2020
Editor
Contemporary Accounting Research - Since May 2014
Editorial Board Member
Accounting Horizons - July 2009 - June 2017
Editorial Board Member
Journal of American Taxation Association - January 2005 - May 2017
Ad Hoc Reviewer