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Proceedings: Tax Research Symposium XI


This volume contains proceedings from the University of Illinois Tax Research Symposium XI held at the Standard Club in Chicago, Illinois on October 2, 2009.

One panel discussion and four papers were presented. The presentation and papers stimulated discussion and generated ideas which made the XI Symposium on Tax Research a very educational event.

A. Rashad Abdel-khalik
University of Illinois


Session I: Did FIN 48 Arrest the Trend in Multistate Tax Avoidance?

Sanjay Gupta, Michigan State University
Lillian Mills, University of Texas at Austin (presenter)
Erin Towery, University of Texas at Austin

Discussant: Stephanie Sikes, Duke University ◊ Discussion
A View from Practice: W. Dean Bruno, Ernst & Young LLP

Session II: Watch What I do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

Dhammika Dharmapala, University of Illinois
C. Fritz Foley, Harvard University and NBER
Kristin J. Forbes, MIT and NBER

Discussant: Jennifer Blouin, University of Pennsylvania ◊ Discussion
A View from Practice: Thomas Kinzler, PricewaterhouseCoopers LLP

Session III: The Effect of FIN 48 on Tax Avoidance and Reporting Behavior

Amy Dunbar, University of Connecticut
John Phillips, University of Connecticut
George Plesko, University of Connecticut

Discussant: Leslie A. Robinson, Dartmouth College ◊ Discussion

Panel Discussion: FIN 48 Look Forward Disclosures

Amy Dunbar, University of Connecticut
Panel Members:
John Marcheschi, Deloitte LLP
Richard Sansing, Dartmouth College
Allan Sutherland, Illinois Tool Works

Session IV: Early Evidence on the Determinants of Unrecognized Tax Benefits

Richard Cazier, University of Iowa
Sonja Rego, University of Iowa
Xiaoli Tian, University of Iowa
Ryan Wilson, University of Iowa

Discussant: Edmund Outslay, Michigan State University ◊ Discussion
A View from Practice: Bernadette Abdow, KPMG LLP

Synthesis: Thomas Omer, Texas A&M University