The Thoroughbred of Patent Boxes (Stacie Laplante)

Stacie Laplante is an associate professor of accounting and information systems and the James L. Henderson Professor at University of Wisconsin-Madison’s Wisconsin School of Business. Laplante has nine years of experience in public accounting industry as a certified public accountant. Her research focuses on the intersection of financial and tax reporting and is particularly interested in 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.

Our student quote is by Stephanie Tapp from Bountiful, Utah.

Resources

1. Professor Laplante’s bio.
2. Gaertner, F. & Laplante, S. & Lynch, D. (2016). Trends in the Sources of Permanent and Temporary Book-Tax Differences during the Schedule M-3 Era, National Tax Journal
3. Laplante, S. & Klassen, K. (2012). Are U.S. Multinational Companies Becoming More Aggressive Income Shifters?, Journal of Accounting Research
4. Laplante, S. & Klassen, K. (2012). The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting, Contemporary Accounting Research
5. Laplante, S. (2008). Discussion of Taxes and Asset Prices: The Case of Thoroughbreds, Journal of the American Taxation Association
6. The pencil question: Ajay K. Mehrotra, The Myth of the “Overtaxed” American and the VAT That Never Was, Information, Modern American History (March 2019).
7. The student quote is from Avery Tolar (Gene Hackman) in the movie The Firm.