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Proceedings: Symposium on Tax Research XII


The Department of Accountancy at the University of Illinois at Urbana-Champaign held its biannual Symposium on Tax Research on September 22-23, 2011, featuring the presentation of four research papers followed by academic and practitioners' discussions, as well as a panel session on the reporting of tax uncertainties. Included below are the links to papers and commentaries, as well as two articles that appeared in Tax Notes covering our Symposium.

The Tax Research Symposium Committee would like to thank the presenters, discussants, and panelists for their participation in the Symposium. The Committee also appreciates the support of the Deloitte Foundation whose help made the Symposium possible.

Petro Lisowsky
University of Illinois



Session I: Tax Service Providers

Moderator: Andrew Bauer, University of Illinois

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services
Jean Bédard, Université Laval
Suzanne Paquette, Université Laval

Competition for Non-Audit Services among Professional Services Firms: Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector
 Stevanie S. Neuman, Texas A&M University
 Thomas C. Omer, Texas A&M University
 Anne M. Thompson, University of Illinois

Academic Discussant: Ryan Wilson, University of Iowa ◊ Discussion
A View from Practice: Howard Engle, Partner, Deloitte Tax LLP

Session II: Transfer Pricing

Moderator: Michael Donohoe, University of Illinois

Coordination of Transfer Prices on Intra-Firm Trade
Jennifer Blouin, University of Pennsylvania
Leslie Robinson, Dartmouth College
Jeri Seidman, University of Texas at Austin

Academic Discussant: Dhammika Dharmapala, University of Illinois ◊ Discussion
 A View from Practice: W. Kurt Meier, Former Deputy Chief of Appeals, Internal Revenue Service

Panel Discussion: Reporting of Tax Uncertainties

Moderator: Petro Lisowsky, University of Illinois

Panel Members: Michael Lawler, Partner, KPMG LLP ◊ Discussion
Patrick Roxworthy, Senior VP of Tax, Global Hyatt
Robert Adams, Managing Director, RSM McGladrey
Lillian Mills, University of Texas at Austin ◊ Discussion

Form 1120 Schedule UTP
Form 1120 Schedule UTP Instructions
Centralized Management of LB&I Returns with UTP Schedules
Internal Directive for LB&I Returns with UTP Schedules

Session IV: Tax Planning

Moderator: Paul Beck, University of Illinois

Does Tax Deferral Enhance Firm Value?
Benjamin Ayers, University of Georgia
Stacie Laplante, University of Georgia
Casey Schwab, University of Georgia

Academic Discussant: Richard Sansing, Dartmouth College ◊ Discussion
 A View from Practice: Al Sutherland, Senior VP of Tax and Investments, Illinois Tool Works

Synthesis: Ed Outslay, Michigan State University

Tax Note Articles

Transfer Pricing Research Reveals Priority of Tariff Minimization by Amy S. Elliott
Former Official Questions CAP Program's Use of Schedule UTP by Amy S. Elliott and Jeremiah Coder