DAVID SAMUEL
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PUBLICATIONS

Monitoring Incentives and Tax Planning - Evidence from State-Owned Enterprises (with Eva Eberhartinger). Journal of Accounting and Public Policy, 51, 107307, May-June 2025.
  • Media Coverage: WSB Forward Thinking Blog, Bloomberg Tax Management International Journal & Daily Tax Report, Börsen-Zeitung (German newspaper), Die Presse (Austrian newspaper), Researcher of the Month Award (WU Vienna), SMU Newsroom

"Just BEAT It" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? (with Stacie Kelley, Christina Lewellen, and Dan Lynch). Journal of Accounting and Economics, 77(2-3), 101648, April-May 2024.
  • Media Coverage: WSB Forward Thinking Blog, UNC Tax Center TCJA Effects Tracker and Write-Off: The Tax Blog

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency (with Harald Amberger and Kevin Markle). The Accounting Review (2021), 96(4), 1-25.
  • Nominated for the 2021 VHB Best Paper Award


WORKING PAPERS

The Effect of the Tax Cuts and Jobs Act on Foreign Investment of U.S. Multinational Corporations (Dissertation)
  • Recipient of the 2023 ATA/PwC Outstanding Tax Dissertation Award
  • Media Coverage: UNC Tax Center TCJA Effects Tracker
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