Michelle Nessa

Michelle Nessa is an Associate Professor in the Department of Accounting and Information Systems at Michigan State University. She received her PhD from the University of Iowa. Her research interests include the effects of taxes on business decisions, tax enforcement, the taxation of multinational companies, and corporate tax planning.

Hanlon, M., and M. Nessa. 2023. The use of financial accounting information in the OECD BEPS 2.0 project: A discussion of the rules and concerns. National Tax Journal 76 (1): 193-232.Acito, A. and M. Nessa. 2022. Law firms as tax planning service providers. The Accounting Review 97 (4): 1-26.Kim, J., M. Nessa, and R. Wilson. 2021. How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms? The Accounting Review 96 (3): 287-311.Nessa, M., Schwab, C., Stomberg, B., and E. Towery. 2020. How do IRS resources affect the corporate audit process? The Accounting Review 95 (2): 311-338.Gleason, C. A., L. F. Mills, and M. L. Nessa. 2018. Does FIN 48 improve firms’ estimates of tax reserves? Contemporary Accounting Research 35 (3): 1395-1429.Nessa, M. L. 2017. Repatriation tax costs and U.S. multinational companies’ shareholder payouts. The Accounting Review 92 (4): 217-241.