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Stacie Laplante

Stacie Kelley

James L. Henderson Professor
4287 Grainger Hall

About Stacie

Stacie Kelley received her Ph.D. from the University of Washington in Seattle, has previously taught at the Terry College of Business at the University of Georgia, and has nine years of experience in the public accounting industry as a certified public accountant. Kelley’s research focuses on the intersection of financial and tax reporting. She is particularly interested in information related to tax reporting that is reflected in firms’ publicly available financial statements and what the information reveals about the firm’s tax-planning strategies, as well as how the market uses or values that information.

Selected Accepted Journal Articles

Bornemann, T. & Laplante, S. & Osswald, B. (2022). The Effect of Intellectual Property Boxes on Innovative Activity and Effective Tax Rates Journal of the American Taxation Association

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

Laplante, S. & Lynch, D. & Vernon (Bull), M. (2021). Internal Information Quality and State Tax Planning Contemporary Accounting Research

Laplante, S. & Vernon (Bull), M. (2021). Incorporating Data Analytics in a Technical Tax Setting: A Case Using Excel and Tableau to Examine a Firm’s Schedule M-3 and Tax Risk Issues in Accounting Education

Laplante, S. & Skaife, H. & Swenson, L. & Wangerin, D. (2019). Limits of Tax Regulation: Evidence from Strategic R&D Classification and the R&D Tax Credit Journal of Accounting and Public Policy

Laplante, S. & Nesbitt, W. (2017). The Relation among Trapped Cash, Permanently Reinvested Earnings and Foreign Cash Journal of Corporate Finance

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

Klassen, K. & Laplante, S. & Carnaghan, C. (2014). A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce Journal of the American Taxation Association

Laplante, S. & Klassen, K. (2012). Are U.S. Multinational Companies Becoming More Aggressive Income Shifters? Journal of Accounting Research

Laplante, S. & Klassen, K. (2012). The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting Contemporary Accounting Research

Laplante, S. & Ayers, B. & McGuire, S. (2010). Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes Contemporary Accounting Research

Laplante, S. & Ayers, B. & Jiang, J. (2009). Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality Contemporary Accounting Research

Laplante, S. (2008). Discussion of Taxes and Asset Prices: The Case of Thoroughbreds Journal of the American Taxation Association

Laplante, S. & Koh, P. & Tong, Y. (2007). Accountability and Value Creation Roles of Corporate Governance Accounting and Finance

Laplante, S. & Shevlin, T. & Hanlon, M. (2005). Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income Journal of Law and Economics

Working Papers

Laplante, S. & Nesbitt, W. The Composition of Book-Tax Differences

Laplante, S. & Ayers, B. & Li, O. & Schwab, C. The Effect of Information in Book-Tax Differences on Investor Trading

Presentations

Terry Shevlin Research Conference (2023) Heavily Sales Weighted Income Tax Apportionment and State Tax Burdens and Revenues

European Institute for Advanced Studies in Management Tax Conference (2023) Heavily Sales Weighted Income Tax Apportionment and State Tax Burdens and Revenues

European Institute for Advanced Studies in Management Tax Conference (2023) Stock Market Reactions to the Minimum Book Tax

European Institute for Advanced Studies in Management Tax Conference (2023) • Discussion of “The Impact of Environmental Taxation on Innovation: Evidence from Canada” by I. Matterne, A. Roggerman, and I. Verleyen

Erasmus University Workshop (2023) State Income Tax Apportionment and Business Decisions

University of Arizona – Workshop (2022) State Income Tax Apportionment and Business Decisions

University of Texas/Waterloo Tax Symposium (2022) Discussed “Can Better Tax Enforcement Moderate Airbnb’s Pressure on Housing Costs?” by J. Ellis, D. Kenchington, J. Smith, and R. White.

National Tax Association Annual Meeting (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

2017 Illinois Tax Conference (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

2017 University of Houston Accounting Conference (2017) The Relation among Trapped Cash, Permanently Reinvested Earnings and Foreign Cash

2016 Midwest Accounting Research Conference (2016) Estimating the Likelihood of Trapped Cash

College of William and Mary Workshop (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary

AAA Annual Meeting (2015) Strategic Cost Classification and the R&D Tax Credit

1st Berlin-Vallendar Tax Conference (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary

European Institute for Advanced Studies in Management (2015) Discussion of Foreign or Domestic Tax Havens: The Location Decision for Intangible Property by U.S. Firms

European Institute for Advanced Studies in Management (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary

EAA Annual Meeting (2015) Discussion of Real Effects of International Tax Planning

EAA Annual Meeting (2015) Strategic Cost Classification and the R&D Tax Credit

Undergraduate Courses

Corporate and Advanced Taxation (AIS 621), Fall 2014.

Graduate Courses

Seminar in Accounting Research (AIS 971), Fall 2014.

Learning/Teaching Oriented Publications

Laplante, S. (2016). Discussion of Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs Journal of the American Taxation Association

Professional Organizations

ATA – Research Resources and Methodology Committee

American Tax Policy Institute

ATA Awards Committee – Chair

ATA Awards Committee

ATA – Research Resources and Methodology Committee

ATA – Research Resources and Methodology Committee

ATA – Research Resources and Methodology Committee

ATA – Research Resources and Methodology Committee

ATA – Research Resources and Methodology Committee

Editorial and Reviewing Activities

Accounting Horizons – October 2017 – May 2024
Associate Editor

Journal of the American Taxation Association – June 2017 – May 2020
Editor

Contemporary Accounting Research – Since May 2014
Editorial Board Member

Accounting Horizons – July 2009 – June 2017
Editorial Board Member

Journal of American Taxation Association – January 2005 – May 2023
Ad Hoc Reviewer

Popular Media

  • Corporate Tax Case Helps WSB Students Build Competencies in Data Analytics and Tax Planning by Clare Becker. (2021).

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