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Fabio Gaertner

Fabio Gaertner

Cynthia and Jay Ihlenfeld Professor for Inspired Learning in Business
3110 Grainger Hall

Moving Financial Systems Forward

Fabio Gaertner | Optimizing Tax Systems | Wisconsin School of Business

Youtube Thumbnail of Fabio Gaertner | Optimizing Tax Systems | Wisconsin School of Business

About Fabio

Fabio Gaertner is the Cynthia and Jay Ihlenfeld Professor for Inspired Learning in Business. He received his Ph.D. in accounting from the University of Arizona, and also earned both MAcc and BS (accounting) degrees from Brigham Young University. He previously taught at Nanyang Technologies University in Singapore. Gaertner’s research examines how tax policy and company executives help shape the corporate tax landscape.

Selected Published Journal Articles

Gaertner, F. & Hoopes, J. & Kelley, S. & Pflitsch, M. (2025). Investor Perceptions of the Corporate Alternative Minimum Tax Management Science

Demers, E. & Gaertner, F. & Kausar, A. & Li, H. & Steele, L. (2024). Aggregate Tone and Gross Domestic Product Contemporary Accounting Research

Dyreng, S. & Gaertner, F. & Hoopes, J. & Vernon, M. (2023). The effect of US tax reform on the taxation of US firms’ domestic and foreign earnings Contemporary Accounting Research

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

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. & Kausar, A. & Steele, L. (2020). Negative Accounting Earnings and Gross Domestic Product Review of Accounting Studies

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

Gaertner, F. & Hoopes, J. & Williams, B. (2020). Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform Management Science

Chyz, J. & Gaertner, F. & Kausar, A. & Watson, L. (2019). Overconfidence and Corporate Tax Policy Review of Accounting Studies

Gaertner, F. & Hoopes, J. & Maydew, E. (2019). Shareholder Wealth Effects of Border Adjustment Taxation Journal of Law and Economics

Chyz, J. & Gaertner, F. (2018). Can Paying ‘Too Much’ or ‘Too Little’ Tax Contribute to Forced CEO Turnover? The Accounting Review

Blaylock, B. & Gaertner, F. & Shevlin, T. (2017). Book-tax Conformity and Capital Structure Review of Accounting Studies

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

Dhaliwal, D. & Gaertner, F. & Lee, G. & Trezevant, R. (2015). Historical Cost, Inflation, and the US Corporate Tax Burden Journal of Accounting and Public Policy

Eldenburg, L. & Gaertner, F. & Goodman, T. (2015). The Influence of Ownership and Compensation Practices on Charitable Activities Contemporary Accounting Research

Blaylock, B. & Gaertner, F. & Shevlin, T. (2015). The Association Between Book-tax Conformity and Earnings Management Review of Accounting Studies

Gaertner, F. (2014). CEO After-tax Compensation Incentives and Corporate Tax Avoidance Contemporary Accounting Research

Working Papers

Gaertner, F. & Glover, B. & Levine, O. A Re-examination of Firm Size and Taxes

On leadership

“Accountants are responsible for a lot of the information in an organization. To me, the role of accounting is creating that world, setting that stage and making sure that people have good information to make business decisions.”

Fabio Gaertner

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