Biography
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.
Research
Selected Accepted Journal Articles
Carrizosa, R. & Gaertner, F. & Lynch, D. (2022). Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure Journal of the American Taxation Association
Selected Published Journal Articles
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
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
Presentations
European Institute for Advanced Studies in Management Tax Conference (2023) Stock Market Reactions to the Minimum Book Tax