Faculty Directory

Richard C. Sansing

Professor of Accounting



DegreePhD, The University of Texas at Austin, 1990; BBA, The University of Texas at Austin, 1979

AREAS OF EXPERTISEAccounting for income taxes, nonprofit organizations, multijurisdictional taxation, tax compliance, corporate governance

Current Research Topics

  • Multinational taxation
  • Taxes and financial reporting
  • International financial reporting standards
  • Effective tax rates
  • Tax compliance
  • Corporate governance

Selected Publications

  • With L. Mills and L. Robinson, "FIN 48 and Tax Compliance," The Accounting Review, 85, September 2010
  • With D. Guenther, "The Effect of Tax-Exempt Investors and Risk on Stock Ownership and Expected Returns,” The Accounting Review, 85, May 2010
  • With A. De Waegenaere, "Taxation of International Income and Accounting Valuation," Contemporary Accounting Research, 25, Winter 2008
  • With D. Guenther, "Fundamentals of Shareholder Tax Capitalization," Journal of Accounting and Economics, 42, December 2006
  • With R. Yetman, "Governing Private Foundations Using the Tax Law," Journal of Accounting and Economics, 41, September 2006
  • With B. Anand, "The Weighting Game: Formula Apportionment as an Instrument of Public Policy," National Tax Journal, 53, June 2000
  • With D. Guenther, "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: the Role of Deferred Tax Assets and Liabilities,” The Accounting Review, 75, January 2000

Working Papers

  • With P. Stocken, "Corporate Governance in a Competitive Environment"
  • With A. De Waegenaere and J. Wielhouwer, "Multinational Taxation and R&D Investments"
  • With A. De Waegenaere and J. Wielhouwer, "Financial Accounting Measures of Tax Reporting Aggressiveness"


  • Outstanding Manuscript Award, American Taxation Association, for "Fundamentals of Shareholder Tax Capitalization" (with D. Guenther), 2009
  • Yale School of Management Alumni Association Award for Excellence in Teaching, 1996

Professional Activities

Academic positions

  • Tuck School of Business, 1998–present
  • Senior Extramural Fellow, Center for Economic Research (CentER), Tilburg University, 2008–present
  • Visiting Professor, Tilburg University, 2003–08
  • Associate Professor of Accounting, Yale University, 1990–98

Nonacademic positions

  • Tax Manager, Arthur Andersen & Co., 1979–84

Editorial positions

  • Editorial Board, The Accounting Review

Personal Website

Professor Sansing’s research involves the development of analytical models to investigate the microeconomic effects of taxation. Professor Sansing teaches Taxation and Business Policy and Managerial Accounting at Tuck.

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