Richard C. Sansing

Professor of Accounting

Richard C. Sansing

E-Mail: richard.c.sansing@tuck.dartmouth.edu
Phone: 646-0392

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

Areas of expertise

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

Current research topics

Multinational taxation, taxes and financial reporting, firm valuation and shareholder level taxes, corporate governance

Selected Publications

With R. Yetman, "Governing private foundations using the tax law," Journal of Accounting and Economics, 41, September 2006; with D. Guenther, "Fundamentals of shareholder tax capitalization," Journal of Accounting and Economics, 42, December 2006; with A. De Waegenaere and J. Wielhouwer, "Using bilateral advance pricing agreements to resolve tax transfer pricing disputes," National Tax Journal, 60, June 2007; with L. Robinson, "The effect of ‘invisible’ tax preferences on investment and tax preference measures," Journal of Accounting and Economics, 46, December 2008; with A. De Waegenaere, "Taxation of international income and accounting valuation," Contemporary Accounting Research, 25, Winter 2008

Working Papers

With P. Stocken, "Corporate governance in a competitive environment"; with D. Guenther, "The effect of tax-exempt investors and risk on stock ownership and expected returns; with A. De Waegenaere, "Inconsistent transfer prices and the location of mobile capital"; with A. De Waegenaere, "Transfer pricing, formulary apportionment, and productive efficiency"; with L. Mills and L. Robinson, "FIN 48 and tax compliance"

Awards

Yale School of Management Alumni Association Award for Excellence in Teaching, 1996

Professional Activities

Academic positions: Associate Professor of Accounting, Yale University, 1990–98; Tuck School of Business, 1998–present; Visiting Professor, Tilburg University, 2003–08; Extramural Fellow, Center for Economic Research (CentER), Tilburg University, 2008–present

Nonacademic positions: Tax Manager, Arthur Andersen & Co., 1979–84

Editorial positions: Editor, Journal of American Taxation Association; Reviewer, The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, National Tax Journal