Faculty Directory

Richard C. Sansing

Noble Foundation Professor of Accounting

Email

richard.c.sansing@tuck.dartmouth.edu

Phone

603-646-0392

Personal Website

http://faculty.tuck.dartmouth.edu/richard-sansing/

Degree

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

Courses

Managerial Accounting; Tuck Integrative Experiential Learning

Bio

Richard Sansing is the Noble Foundation Professor of Accounting and a former Associate Dean for Faculty 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

  • Noble Foundation Professor of Accounting, Tuck School of Business at Dartmouth, 2017–present
  • Associate Dean for Faculty, Tuck School of Business at Dartmouth, 2015–18
  • Benjamin Ames Kimball Professor of the Science of Administration, Tuck School of Business at Dartmouth, 2014–17
  • Professor of Accounting, Tuck School of Business at Dartmouth, 2006–14
  • Associate Professor, Tuck School of Business at Dartmouth, 1998–2006
  • Assistant Professor, Yale School of Management, 1990–94
  • Associate Professor, Yale School of Management, 1994–98
  • Visiting Professor, Tilburg University, 2003–07
  • Senior Extramural Fellow, CentER, Tilburg University, 2008–15

Nonacademic positions

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

Editorial service

  • Editorial Advisory and Review Board, The Accounting Review, 2011–15
  • Editorial Board, Journal of the American Taxation Association, 2012–15
  • Guest Editor, European Accounting Review, Special Issue on Taxation, present
  • Editor, Journal of the American Taxation Association, 2008–11
  • Associate Editor, The Accounting Review, 2000–03
  • 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 

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)

Working Papers

  • "Allocating Multinational Income Generated by Intangible Assets: An Industry Perspective"

Selected Publications

  • With E. Henry, "Corporate tax preferences before and after the Tax Cuts and Jobs Act of 2017," National Tax Journal, forthcoming
  • With A. De Waegenaere and J. Wielhouwer, "Tax loss carryovers in a competitive environment," Contemporary Accounting Research, forthcoming
  • With L. De Simone, "Income shifting using a cost sharing arrangement," Journal of the American Taxation Association (41)(1), Spring 2019: 123-36
  • With E. Henry, "Corporate tax avoidance: data truncation and loss firms," Review of Accounting Studies 23 (3), September 2018: 1042-70
  • With A. De Waegenaere and J. Wielhouwer, "Development cost capitalization during R&D races," Contemporary Accounting Research 34, Fall 2017: 1522-46
  • With A. De Waegenaere and J. Wielhouwer, "Financial Accounting Measures of Tax Aggressiveness: Contracting and Measurement," Contemporary Accounting Research, 32, March 2015
  • With R. Autrey, "Licensing Intellectual Property with Self-Reported Outcomes," Journal of Accounting, Auditing and Finance, 29, July 2014
  • With C. Levine, "The Private Foundation Minimum Distribution Requirement and Public Policy," Journal of the American Taxation Association, 36, Spring 2014
  • With J. Musumeci, "Corporate Tax Preferences: Identification and Accounting Measurement," Journal of the American Taxation Association, 36, Spring 2014
  • 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