Jeffrey L. Hoopes

University of North Carolina (UNC) at Chapel Hill - Accounting Area

McColl Building

Chapel Hill, NC 27599-3490

United States

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 3,417

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Top 3,417

in Total Papers Downloads

14,390

SSRN CITATIONS
Rank 2,691

SSRN RANKINGS

Top 2,691

in Total Papers Citations

329

CROSSREF CITATIONS

167

Ideas:
“  Working.  ”

Scholarly Papers (28)

1.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,161 (8,832)
Citation 27

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Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

2.
Downloads 1,516 ( 15,639)
Citation 77

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
Downloads 1,516 (15,362)
Citation 77

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Public pressure, tax avoidance, reputation costs, disclosure, tax havens

Public Pressure and Corporate Tax Behavior

Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016
Posted: 22 Jun 2016
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

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Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

3.

Do IRS Audits Deter Corporate Tax Avoidance?

Number of pages: 64 Posted: 01 Sep 2010 Last Revised: 30 Aug 2013
Jeffrey L. Hoopes, Devan Mescall and Jeffrey Pittman
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Saskatchewan and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,214 (21,839)
Citation 63

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tax enforcement, corporate governance, IRS audits, taxes, agency costs

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Number of pages: 48 Posted: 25 May 2012 Last Revised: 30 Nov 2013
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 614 (55,516)
Citation 4

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Dividend taxes, payout policy

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Journal of Financial Economics (JFE), Forthcoming, Fisher College of Business Working Paper No. 2014-02-002
Number of pages: 51 Posted: 13 Jul 2014
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 188 (204,830)
Citation 15

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Dividend taxes, payout policy, special dividends

5.
Downloads 690 ( 48,251)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 690 (47,609)
Citation 9

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financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting

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IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL

6.

The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations

Number of pages: 37 Posted: 30 Jun 2020
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Connecticut
Downloads 668 (50,341)
Citation 10

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corporate taxation, tax reform, Tax Cuts and Jobs Act

7.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 575 (60,976)
Citation 1

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Sales tax, Marketplace Fairness Act

8.

The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Number of pages: 45 Posted: 06 Aug 2010 Last Revised: 25 Mar 2012
Makoto Hasegawa, Jeffrey L. Hoopes, Ryo Ishida and Joel B. Slemrod
Graduate School of Economics, Kyoto University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Ministry of Finance - Japan - Policy Research Institute and University of Michigan, Stephen M. Ross School of Business
Downloads 571 (61,535)
Citation 16

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Tax disclosure, Japanese income tax, Japanese economy

9.

Real Examples of Why Financial Statement Audits Cannot Detect All Fraud: Insights from an Expert Witness in Major Fraud Cases

Number of pages: 27 Posted: 06 Oct 2007 Last Revised: 07 Dec 2016
Steve Albrecht and Jeffrey L. Hoopes
Brigham Young University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 531 (67,440)

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Expectations gap, fraud examination, hindsight bias, financial statement fraud auditor negligence

10.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 50 Posted: 22 Dec 2016 Last Revised: 14 Dec 2017
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 447 (83,146)
Citation 8

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disclosure, tax disclosure, tax avoidance, corporate governance, privacy, public shaming, surveys

11.
Downloads 439 ( 84,972)
Citation 28

Strategic Subsidiary Disclosure

Number of pages: 49 Posted: 10 Mar 2018 Last Revised: 14 Mar 2018
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business
Downloads 439 (84,218)
Citation 28

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financial disclosure, corporate tax, reputational costs of tax planning

Strategic Subsidiary Disclosure

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business

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financial disclosure; corporate tax; reputational costs of tax planning

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Ross School of Business Paper No. 1316
Number of pages: 87 Posted: 02 May 2016 Last Revised: 14 May 2016
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 406 (92,252)

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Financial crisis, behavioral finance, administrative data

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Number of pages: 87 Posted: 02 May 2016 Last Revised: 08 Sep 2021
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 22 (656,168)
Citation 1

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13.

The Effect of Temporary Tax Laws on Understanding and Predicting Corporate Earnings

Number of pages: 48 Posted: 11 Oct 2015 Last Revised: 18 Feb 2018
Jeffrey L. Hoopes
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 366 (104,714)
Citation 7

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earnings predictability, temporary tax law, R&D tax credit

14.

Shareholder Wealth Effects of Border Adjustment Taxation

Kenan Institute of Private Enterprise Research Paper No. 18-2
Number of pages: 55 Posted: 24 Apr 2017 Last Revised: 20 Mar 2019
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 365 (105,036)
Citation 2

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Border Adjustment Tax, Border Tax, Corporate Tax, Fundamental Tax Reform

15.
Downloads 320 (110,423)
Citation 4

Tax Reform Made Me Do It!

Kenan Institute of Private Enterprise Research Paper No. 18-36
Number of pages: 57 Posted: 29 Nov 2018
Michelle Hanlon, Jeffrey L. Hoopes and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan, Stephen M. Ross School of Business
Downloads 320 (120,752)
Citation 1

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tax reform, corporate taxes

16.

Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform

Kenan Institute of Private Enterprise Research Paper No. 19-15
Number of pages: 53 Posted: 30 Mar 2019 Last Revised: 10 Dec 2019
Fabio B. Gaertner, Jeffrey L. Hoopes and Braden Williams
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Texas at Austin - Department of Accounting
Downloads 338 (114,472)
Citation 17

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Political Economy, Corporate Tax, Competition, Tax Reform, TCJA

17.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 64 Posted: 17 Aug 2017 Last Revised: 11 Oct 2018
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 335 (115,667)
Citation 5

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Tax holiday, corporate tax, international tax

18.

Tax Boycotts

Number of pages: 52 Posted: 30 Mar 2021
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 303 (129,245)

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corporate tax planning, consumer boycotts, reputational effects of tax planning

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 294 (132,268)
Citation 1

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Tax underreporting, information reporting, small businesses, tax enforcement, administrative data

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 51 Posted: 03 Aug 2015
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 9 (763,055)
Citation 25

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20.

What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones

Number of pages: 60 Posted: 05 Mar 2020 Last Revised: 16 Nov 2020
Mary Margaret Frank, Jeffrey L. Hoopes and Rebecca Lester
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 290 (134,890)
Citation 7

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Place-based tax incentives, Opportunity Zones, Tax Cuts and Jobs Act

21.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 267 (146,898)
Citation 4

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Audit Salaries, Audit Quality, Audit Office

22.

Real Effects of Tax Audits: Evidence from Firms Randomly Selected for IRS Examination

Number of pages: 55 Posted: 17 Aug 2019 Last Revised: 14 Mar 2020
Andrew Belnap, Jeffrey L. Hoopes, Edward L. Maydew and Alex Turk
University of North Carolina at Chapel Hill, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina at Chapel Hill and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 266 (147,391)
Citation 2

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IRS audit, real effect, corporate tax

23.
Downloads 262 (149,673)
Citation 5

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 179 (214,007)
Citation 2

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Audit Personnel Salary, Audit Quality, Salary Determinants, Audit Fees

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 01 Jul 2016
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 83 (378,794)
Citation 1

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Audit Personnel Salaries

24.

Is Tax Planning Best Done In Private?

Number of pages: 50 Posted: 16 Jul 2019 Last Revised: 28 Nov 2020
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina at Chapel Hill and Indiana University - Kelley School of Business - Department of Accounting
Downloads 253 (155,046)
Citation 4

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Tax planning, Private corporations, C-corporations

25.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 236 (165,862)
Citation 6

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tax planning, consumer behavior, reputational costs of tax planning

Taxpayer Search for Information: Implications for Rational Attention

Ross School of Business Paper No. 1198
Number of pages: 48 Posted: 01 Sep 2013 Last Revised: 23 Sep 2013
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 101 (334,118)

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Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

Forthcoming - American Economic Journal: Economic Policy, Fisher College of Business Working Paper No. RP 2014-02-004
Number of pages: 97 Posted: 03 Oct 2014
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 63 (442,542)

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Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

Number of pages: 48 Posted: 28 Sep 2013 Last Revised: 26 Sep 2021
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 8 (771,657)
Citation 6

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27.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
Jeffrey L. Hoopes, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 160 (235,348)

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Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

28.

Profit Shifting During Foreign Tax Holidays

Number of pages: 49 Posted: 12 Aug 2021 Last Revised: 13 Aug 2021
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 112 (309,390)
Citation 1

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income shifting; tax holidays; international tax