Faculty Directory

Richard C. Sansing

Associate Dean for the Faculty; Benjamin Ames Kimball Professor of the Science of Administration





Personal Website



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

Areas of Expertise

Accounting for income taxes, nonprofit organizations, multijurisdictional taxation, tax compliance, corporate governance


Richard Sansing is the Associate Dean for the Faculty and the Benjamin Ames Kimball Professor of the Science of Administration at the Tuck School of Business at Dartmouth. He has been on the faculty since 1998. He is also a visiting professor at Tilburg University. He received his Ph.D. from The University of Texas in 1990.  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

Current Research Topics

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

Professional Activities

Academic positions

  • Tuck School of Business, 1998–present
  • Senior Extramural Fellow, Center for Economic Research (CentER), Tilburg University, 2008–2015
  • 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 Advisory and Review Board, The Accounting Review, 2011-present
  • Editorial Board, Journal of the American Taxation Association, 2012-present
  • Guest Editor, European Accounting Review, Special Issue on Taxation, present
  • Editor, Journal of the American Taxation Association, 2008-2011
  • Associate Editor, The Accounting Review, 2000-2003
  • Referee for Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Management Science, Nonprofit and Voluntary Sector Quarterly, and the Journal of Business, Finance, and Accounting

Working Papers

  • With A. De Waegenaere and J. Wielhouwer, Development cost capitalization during R&D races
  • With E. Henry, Data truncation bias and the mismeasurement of corporate tax avoidance
  • With A. De Waegenaere and J. Wielhouwer,Tax loss carryovers in a competitive environment
  • With L. De Simone, Intellectual property and income shifting
  • With A. De Waegenaere, Formulary apportionment and the taxation of income from intangible assets


  • American Accounting Association Doctoral Consortium Fellow, 1988
  • Grant recipient of the Tax Research Opportunities Program of the KPMG Peat Marwick Foundation, 1994
  • 1996 Yale School of Management Alumni Association Award for Excellence in Teaching
  • American Taxation Association 2009 Manuscript Award for “Fundamentals of shareholder tax capitalization” (co-authored with David Guenther)

Selected Publications

  • With A. De Waegenaere and J. Wielhouwer, Financial accounting measures of tax aggressiveness: contracting and measurement. Contemporary Accounting Research 32 (March 2015): 223-242
  • With R. Autrey, Licensing intellectual property with self-reported outcomes. Journal of Accounting, Auditing and Finance 29 (July 2014): 260-277
  • With C. Levine, The private foundation minimum distribution requirement and public policy. Journal of the American Taxation Association 36 (Spring 2014): 165-180
  • With J. 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