Associate Dean for MBA and Professional Master's Programs
Department: Dean's Office
Russell E. Palmer Endowed Professor in Accounting
Department: Accounting and Information Systems
Office: N520 North Business College Complex
Sanjay Gupta is the Associate Dean for MBA and Professional Master's
Programs and the Russell E. Palmer Endowed Professor of Accounting in the Eli
Broad College of Business at Michigan State University. Prior to returning to
MSU in 2007, he held several positions in the W. P. Carey School of Business at
Arizona State University, including the first Henry & Horne Professorship in
Accountancy, Dean's Council of 100 Distinguished Scholar, and Faculty Director
of the Master of Accountancy & Information Systems and the Masters of
Taxation programs. He has been recognized by the Broad College's Executive MBA
Class of 2010 with the Faculty Excellence Award, and the Arizona Society of
CPAs with the Accounting Education Innovation Award and the Outstanding
Educator Award. He was chosen by MSU for the Committee on Institutional
Cooperation's (CIC) Academic Leaders Program and the CIC's Department Executive
Professor Gupta's research focuses on corporate and individual tax policy issues. He has written extensively on corporate tax burdens, corporate responses to changes in tax incentives, and the interaction of taxes and financial reporting. He has published in leading tax and accounting journals including the National Tax Journal, the Journal of the American Taxation Association, The Accounting Review, the Journal of Accounting and Economics, the Journal of Law and Economics, and Tax Notes. His research on the political economy of corporate taxation and state corporate tax issues has been cited in the media, court cases, and at public policy forums. Based on downloads and citations of his research, he ranks in the top two percent of all authors in the Social Science Research Network (SSRN). He is currently an expert witness for a state department of revenue.
Professor Gupta has consulted for the Big 4 public accounting firms, the U.S. Government (Bureau of Economic Affairs; Internal Revenue Service), international consulting firms (Charles River Associates; Equity Methods), and Fortune 500 companies (Motorola; Sempra Energy). He serves on the University of Notre Dame Accounting Advisory Board, the MSU-CIBER Advisory Board, and has served on the AACSB Accreditation Review Teams for various business schools. Professor Gupta received his Ph.D. from Michigan State University, a Masters of Accountancy from Bowling Green State University, a Bachelor of Laws from Calcutta University in India and a Bachelor of Commerce from University of Mumbai. He holds non-practicing certifications as a CPA and member of the Institute of Company Secretaries of India.
Corporate and individual taxpayer policy issues; State and local taxation; Financial reporting of taxation; Political economy effects of taxation.
- Sanjay Gupta, Lillian Mills, Erin Towery (forthcoming). “The
Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax
Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance,” The
Journal of the American Taxation Association.
- Ming-Chin Chen and Sanjay Gupta (2011). "An empirical investigation of the effect of imputation credits on remittance of overseas dividends," Journal of Contemporary Accounting & Economics 7(1), June, pp. 18-30.
- Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt (2011). "Structural change in the research and experimentation tax credit: Success or failure?" National Tax Journal 64(2), June, pp. 285-322.
- Mei Feng, Jeff Gramlich, Sanjay Gupta (2009). "Special Purpose Entities: Empirical Evidence on Determinants and Earnings Management," The Accounting Review 84(6), November, pp. 1833-1876.
- Sanjay Gupta, Jared Moore, Jeffrey Gramlich, Mary Ann Hofmann (2009). "Empirical evidence on the revenue effects of state corporate income tax policies," National Tax Journal 62(2), June, pp. 237-267.
- Sanjay Gupta and Lillian Mills (2003). "How Do Differences in State Corporate Income Tax Systems Affect Compliance Cost Burdens?" National Tax Journal 56(2), June, pp. 355-371.
- Sanjay Gupta and Charles Swenson (2003). "Rent-Seeking by Agents of the Firm," Journal of Law & Economics 46, pp. 253-268.
- Sanjay Gupta and Mary Ann Hofmann (2003). "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures," Journal of the American Taxation Association 25, Supplement, pp. 1-25.
- Sanjay Gupta, Mary Ann Hofmann (2003). “The
Effect of State Income Tax Apportionment and Tax Incentives on New Capital
Expenditures,” The Journal of the American Taxation Association 25
(Supplement), 2003, pp. 1-25.
- Charles Christian, Sanjay Gupta, James Young (2002). “Evidence on Subsequent Filing from the State of Michigan’s Income Tax
Amnesty,” National Tax Journal
55(4), December 2002, pp. 703-721.
- Sanjay Gupta, Lillian Mills (2002). “Corporate
Multistate Tax Planning: Benefits of Multiple Jurisdictions,” Journal
of Accounting and Economics 33(1), 2002, pp. 117-139.
- Peter J. Frischmann, Sanjay Gupta, Gary J. Weber (1998). "New
Evidence on Participation in Individual Retirement Accounts (IRAs),” The
Journal of the American Taxation Association 20(2), Fall 1998, pp.
- Sanjay Gupta, Howard Shanker, “Taxing
the Environment,” Tax Notes 74(11), 1997, pp. 1451-1458.
- Sanjay Gupta, Kaye Newberry (1997). “Determinants
of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal
Data,” Journal of Accounting and Public Policy 16(1), 1997, pp. 1-34.
- James Boatsman, Sanjay Gupta (1996). “Taxes
and Corporate Charity: Empirical Evidence from Micro-Level Panel Data,” National
Tax Journal 49(2), 1996, pp. 193-213.
- Steve Golen, Sanjay Gupta, Mike O'Dell (1996). “An
Evaluation of Communication Barriers between Tax Practitioners and Their
Clients,” Journal of Education for Business 71(3), 1996, pp. 157-161.
- Steve Golen, Sanjay Gupta, Mike O'Dell (1995). “Identifying
Communication Barriers between Tax Practitioners and IRS Agents,” Journal
of Business and Technical Communication 9(3), July 1995, pp. 321-40.
- Sanjay Gupta (1995). “Determinants
of the Choice between Comprehensive and Partial Income Tax Allocation: The Case
of Domestic International Sales Corporations,” The Accounting Review
70(3), June 1995, pp. 489-511.
- Charles Christian, Sanjay Gupta, Gary Weber, Eugene Willis (1994). “The
Relation between the Use of Tax Preparers and Taxpayers’ Prepayment Position,” The
Journal of the American Taxation Association 16(1), Spring 1994, pp.
- Charles Christian, Sanjay Gupta, Suming Lin (1993). “Determinants
of Tax Preparer Usage: A Panel Data Approach,” National Tax Journal
46(4), December 1993, pp. 487-503.
- Charles Christian, Sanjay Gupta (1993). “New
Evidence on ‘Secondary Evasion’,” The Journal of the American Taxation
Association 15(1), Spring 1993, pp. 72-93.
- Joann Martens-Weiner, Sanjay Gupta (2006). “Tax Compliance Costs for Companies – National
Report from the United States”. In Tax
Compliance Costs for Companies in an Enlarged European Community,
Michael Lang, et al., editors, Wolters Kluwer International, Netherlands, 2006/2008.
- Sanjay Gupta, Kaye Newberry (1992). “Corporate
Average Effective Tax Rates after the Tax Reform Act of 1986,” Tax
Notes 55(5), 1992, pp. 689-702.
- Charles Swenson, Sanjay Gupta, John Karayan & Joe Neff. (2003). State and Local Taxation: Principles and Planning. Boca Raton, FL: J. Ross Publications.