Research Seminars

Upcoming Events

Dec
01

Dr. Jenkins research focuses on both financial accounting and auditing. She investigates how the market respond to financial reporting failures restatements.

Gerri C. LeBow Hall
722
3220 Market Street
Philadelphia, PA 19104
Dec
01

Malenko’s research interests include Corporate governance; boards of directors; shareholder voting

Gerri C. LeBow Hall
108
3220 Market Street
Philadelphia, PA 19104
Dec
01

An estimable model of income redistribution in a federation: Musgrave Meets Oates

Abstract
We develop a theory of cross-border income shifting in response to personal taxation,
and examine its implications for the revenue potential and excess burden of personal taxes
at the subnational level. We estimate the elasticity of tax avoidance and of cross-border tax
base shifting using data on top income shares for Canadian provinces, finding that interprovincial
shifting accounts for about two-thirds of total tax avoidance. We then propose a
model demonstrating that a properly-chosen federal tax rate can offset the horizontal fiscal
externality, allowing decentralized subnational tax rates to replicate the national welfare
optimum.

Gerri C. LeBow Hall
406
3220 Market Street
Philadelphia, PA 19104
Dec
08

Koch’s research interests include institutional investors, and in particular, the causes and consequences of peer effects among institutions

Gerri C. LeBow Hall
108
3220 Market Street
Philadelphia, PA 19104
Dec
08

Dr. Haltiwagner’s areas of interest include longitudinal establishment data bases and the longitudinal matched employer-employee databases that are available at the Bureau of the Census

Gerri C. LeBow Hall
406
3220 Market Street
Philadelphia, PA 19104
Dec
15

Bhagwat’s research interests include: Empirical Corporate Finance, Mergers and Acquisitions, CEO Behavior.

Gerri C. LeBow Hall
108
3220 Market Street
Philadelphia, PA 19104
Feb
09

Dr. Harris’s area of research is centered on nonprofit accounting. She is also a certified public accountant in the states of Florida and Pennsylvania.

Gerri C. LeBow Hall
722
3220 Market Street
Philadelphia, PA 19104
Apr
13

Dr. Myers’ research interests are varied and include audit markets, corporate disclosure, and financial reporting quality.

Gerri C. LeBow Hall
TBD
3220 Market Street
Philadelphia, PA 19104
Apr
27

Dr. Rountree’s research focuses on the influence of external forces on the financial reporting choices and characteristics of firms.

Gerri C. LeBow Hall
TBD
3220 Market Street
Philadelphia, PA 19104
May
18

Dr. Roychowdhury’s research focuses on the influence of manager incentives on their reporting and disclosure choices, capital markets and contractual efficiency

Gerri C. LeBow Hall
TBD
3220 Market Street
Philadelphia, PA 19104