Faculty Directory

Richard C. Sansing

Benjamin Ames Kimball Professor of the Science of Administration

E-Mailrichard.c.sansing@tuck.dartmouth.edu

Phone603-646-0392

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 Anja De Waegenaere and Jacco Wielhouwer, Financial accounting measures of tax aggressiveness: contracting and measurement. Contemporary Accounting Research, forthcoming.
  • With Romana Autrey, Licensing intellectual property with self-reported outcomes. Journal of Accounting, Auditing and Finance 29 (July 2014): 260-277.
  • With Carolyn Levine, The private foundation minimum distribution requirement and public policy. Journal of the American Taxation Association 36 (Spring 2014): 165-180.
  • With James Musumeci, Corporate Tax Preferences: Identification and Accounting Measurement. Journal of the American Taxation Association 36 (Spring 2014): 89-103.
  • With L. De Simone and J. Seidman, "When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" The Accounting Review, 88, November 2013
  • With A. De Waegenaere and J. Wielhouwer, "Multinational Taxation and R&D Investments," The Accounting Review, 87, July 2012
  • 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 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 Phillip Stocken, Corporate governance in a competitive environment.
  • With Anja De Waegenaere and Jacco Wielhouwer, Accounting disclosures during R&D Races under U.S. GAAP and IFRS.
  • With Erin Henry, Data truncation bias and the mismeasurement of corporate tax avoidance.
  • With Anja De Waegenaere, Formulary apportionment and the taxation of income from intangible assets.
  • International transfer pricing.

Awards

  • 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

  • Associate Editor, The Accounting Review, 2000-2003
  • Editor, Journal of the American Taxation Association, 2008-2011
  • Editorial Advisory and Review Board, The Accounting Review, 2012-present
  • Ad hoc referee for Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Management Science, Journal of Public Economics, Accounting Horizons, European Accounting Review, Journal of Accounting and Public Policy, Nonprofit and Voluntary Sector Quarterly, and the Journal of International Accounting, Auditing and Taxation.

Research & Teaching

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.