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Dan Lynch

Dan Lynch

Jay Price Professor in Accounting
Grainger Hall

About Dan

Dan Lynch is an Associate Professor at the University of Wisconsin-Madison. Dan’s primary research interests relate to corporate tax avoidance, financial reporting issues related to taxes, and federal tax policy. He has published extensively in several top-tier journals including Journal of Accounting & Economics, The Accounting Review, Contemporary Accounting Research, and The Journal of the American Taxation Association. Dan current serves as an Editor at the Journal of the American Taxation Association. Dan received his PhD from Michigan State University in 2014 in Accounting. Prior to earning his PhD, Dan worked for two years in public accounting where he focused on corporate tax planning, tax issues related to mergers & acquisitions, and state & local tax planning.

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 .

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