Faculty Directory

Richard C. Sansing

Benjamin Ames Kimball Professor of the Science of Administration



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

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.