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Universität Paderborn

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TRR 266/TAF Research Seminar: Stacie Laplante: "Just BEAT It" - Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

TRR 266/TAF Research Seminar

On 18 May 2021, Professor Dr. Stacie Laplante (University of Wisconsin-Madison, U.S.) presented at the TRR 266/TAF Research Seminar on the topic "Just BEAT It" - Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. This paper is joint work with Christina M. Lewellen (North Carolina State University, U.S.), Daniel P. Lynch (University of Wisconsin-Madison, U.S.) and David M. P. Samuel (University of Wisconsin-Madison, U.S.).

The paper is empirically examining whether firms reclassify related-party payments to avoid the base erosion and anti-abuse tax (BEAT). In this way it contributes to the U.S. debate about significant international tax reform because the current international tax system allegedly allows firms to avoid paying tax.

Prof. Dr. Stacie Laplante obtained her doctoral degree at the University of Washington in Seattle. Prior to her position at University of Wisconsin-Madison, she taught at Terry College of Business at the University of Georgia and worked as a certified public accountant in the public accounting industry for nine years.

The main research area of Prof. Dr. Stacie Laplante is the intersection of financial and tax reporting. She especially focuses on information related to tax reporting that is reflected in firms’ publicly available financial statements and what the information reveals about the firm’s tax-planning strategies, as well as how the market uses or values that information.

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