Article
“Commercial COVID-19 PCR Test Price in US Hospitals,”
Journal of General Internal Medicine February 2023 (with John Xuefeng Jiang, Gerard Anderson, and Ge Bai).
https://doi.org/10.1007/s11606-022-08013-2Article
“Price Variability for Common Radiology Services within U.S. Hospitals,” Radiology 306(3), October 2022 (with John (Xuefeng) Jiang, Howard P. Forman, and Ge Bai). https://doi.org/10.1148/radiol.221815Article
“Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan,” National Tax Journal 71(2), June 2018, pp. 263-294 (with Charles Ballard).Article
“The Incentive Effects of R&D Tax Credits: Empirical Evidence from an Emerging Economy,” The Journal of Contemporary Accounting and Economics 13(1), April 2017, pp. 52-68 (with Ming-Chin Chen)Article
“Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods,” Contemporary Accounting Research 33(3), Fall 2016, pp. 1044-1074 (with Rick C. Laux and Daniel P. Lynch)Article
Sanjay Gupta, Lillian Mills, Erin Towery (2014). “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.36(2), Fall, pp. 203-229.
Winner of 2015 Journal of American Taxation Association Outstanding Paper Award.
Article
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.
Article
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.
Article
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.
Article
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.
Article
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.
Article
Sanjay Gupta and Charles Swenson (2003). "Rent-Seeking by Agents of the Firm,"
Journal of Law & Economics 46, pp. 253-268.
Article
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.
Book
Charles Swenson, Sanjay Gupta, John Karayan & Joe Neff. (2003).
State and Local Taxation: Principles and Planning. Boca Raton, FL: J. Ross Publications.
Article
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.Article
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.Article
Sanjay Gupta, Lillian Mills (2002). “Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions,” Journal of Accounting and Economics 33(1), 2002, pp. 117-139.Article
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. 57-82.Article
Sanjay Gupta, Howard Shanker, “Taxin
g the Environment,” Tax Notes 74(11), 1997, pp. 1451-1458.Article
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.Article
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.
Article
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.Article
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.Article
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.Article
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. 17-40.
Article
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.Article
Charles Christian, Sanjay Gupta (1993).
“New Evidence on ‘Secondary Evasion’,” The Journal of the American Taxation Association 15(1), Spring 1993, pp. 72-93.Article
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.
Article
- “The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections,” The Journal of the American Taxation Association 38(1), Spring 2016, pp. 125-143 (with Daniel P. Lynch)
Article
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.