About Dan
Selected Accepted Journal Articles
Laplante, S. & Lewellen, C. & Lynch, D. & Samuel, D. “Just BEAT It” Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? Journal of Accounting & Economics
Selected Published Journal Articles
Carrizosa, R. & Gaertner, F. & Lynch, D. (2023). Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure Journal of the American Taxation Association
Laplante, S. & Lynch, D. & Vernon (Bull), M. (2021). Internal Information Quality and State Tax Planning Contemporary Accounting Research
Deng, J. & Gaertner, F. & Lynch, D. & Steele, L. (2021). Proprietary Costs and the Reporting of Segment-level Tax Expense Journal of the American Taxation Association
Gaertner, F. & Lynch, D. & Vernon (Bull), M. (2020). The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions Contemporary Accounting Research
Lynch, D. & Romney, M. & Stomberg, B. & Wangerin, D. (2019). Tradeoffs between tax and financial reporting benefits: Evidence from purchase price allocations in taxable acquisitions Contemporary Accounting Research
Bauer, A. & Henderson, D. & Lynch, D. (2018). Supplier internal control quality and the duration of customer-supplier relationships The Accounting Review
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
Kubick, T. & Lynch, D. & Mayberry, M. & Omer, T. (2016). The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters The Accounting Review
Gupta, S. & Laux, R. & Lynch, D. (2016). Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods Contemporary Accounting Research
Lynch, D. & Gupta, S. (2016). The Effects of Changes in State Corporate Income Tax Enforcement on Tax Collections Journal of the American Taxation Association
Allee, K. & Lynch, D. & Petroni, K. & Schroeder, J. (2015). Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil? Contemporary Accounting Research
Lynch, D. & Kubick, T. & Mayberry, M. & Omer, T. (2015). Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns The Accounting Review
Practitioner-Oriented Publications
Allee, K. & Lynch, D. & Petroni, K. & Schroeder, J. (2014). Inventory and Pricing: Adjustments for Personal Property Taxes at the Calendar Year-End Oil & Gas Monitor
Presentations
Invited Panel at Urban-Brookings Tax Policy Center (2019) “Effects of Corporate and Business Provisions of the Tax Cuts and Jobs Act. https://wsb.wisc.edu/news/school-news- blog/2019/06/07/video-dan-lynch-a-featured-expert-on-tax-policy-center-panel
Invited Presentation (2014) The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
Doctoral Consortium (2013) Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
AAA Annual Meeting (2013) Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Firm Value
AAA Annual Meeting (2013) The Effects of Changes in State Corporate Income Tax Enforcement on Tax Collections
ATA Midyear Meeting (2013) Financial Constraints and the Incentive for Tax Planning
(2012) Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil
ATA Midyear Meeting (2012) The Effects of Changes in State Corporate Income Tax Enforcement on Tax Collections
(2011) The Effects of State Corporate Income Tax Enforcement on Tax Collections
AAA Annual Meeting (2011) Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence fromt he Pre- and Post-FIN 48 Periods
(2010) Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence fromt he Pre- and Post-FIN 48 Periods
Undergraduate Courses
Federal Income Taxation (ACC 331), Summer 2010.
Federal Income Taxation (ACC 331), Summer 2011.
Federal Income Taxation (ACC 331), Summer 2013.
Federal Income Taxation (ACC 331), Summer 2012.
Professional Organizations
American Accounting Association
American Taxation Association
American Institute of Certified Professional Accountants
Popular Media
- National Public Radio Interview. Marketplace with David Brancaccio..
- Interview for Fortune Magazine .