Faculty Directory

Richard C. Sansing

Associate Dean for the Faculty; 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 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

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

Awards

  • 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)

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

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.