skip to main content

COVID-19 Updates

profile photo

Sanjay Gupta

The Eli and Edythe L. Broad Dean
Department: Dean's Office
Office:
North Business Building
632 Bogue St Rm N520
East Lansing, MI 48824
Phone: (517) 355-8377
Professor
Department: Accounting and Information Systems
Curriculum Vitae
  • Biography
    Sanjay Gupta is the Eli and Edythe L. Broad Dean of the Eli Broad College of Business.

    He joined the Broad College in 2007 as the Russell E. Palmer Endowed Professor of Accounting and chair of the Department of Accounting and Information Systems. He was appointed associate dean for the MBA and professional master's programs in July 2012.

    As associate dean, Gupta instituted curricular innovations, such as BroadWeeks, in the Full-Time MBA program, led a task force to evaluate the Weekend MBA program, and facilitated the launch of new master's programs in business analytics and management, strategy, and leadership. Average GMAT scores of entering students rose by 25 points during his tenure, and the MBA program increased its position in global and national rankings.

    Previously, 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 Scholars, and faculty director of the master of accountancy and information systems and the master of taxation programs.   He has been recognized by the Broad College's Executive MBA Class of 2010 with the Faculty Excellence Award and by 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 Officers' Seminar.

    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, in 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.

    He has consulted for the Big Four public accounting firms, the U.S. government (Bureau of Economic Affairs and Internal Revenue Service), international consulting firms (Charles River Associates and Equity Methods), and Fortune 500 companies (Motorola and Sempra Energy). He serves on the University of Notre Dame Accounting Advisory Board and the MSU-CIBER Advisory Board. He has also served various business schools as part of their AACSB Accreditation Review Teams.
    Gupta received his Ph.D. from Michigan State University, a master of accountancy from Bowling Green State University, a bachelor of laws from Calcutta University in India, and a bachelor of commerce from the University of Mumbai. He holds non-practicing certifications as a CPA and a member of the Institute of Company Secretaries of India.

  • Publications
    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, “Taxing 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
    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.
  • Media Mentions

Related News:

Broad undergraduate programs secure another year in Top 25; No. 1 in supply chain for 11 years 
U.S. News & World Report’s 2022 Best Colleges rankings, released today, uphold our lasting reputation for success.
Broad Full-Time MBA program secures another rank in the top 15 
Fortune Education’s inaugural Best MBA Programs ranking places Michigan State University at No. 13 among public schools.
Victory for MSU: Extending the Broad College’s AACSB accreditation 
The Broad College has upheld its commitment to excellence, satisfying the highest standards for business education.
Unreasonable and unforgettable: A tribute to Eli Broad, 1933-2021 
Dean Sanjay Gupta shares a message in memory of the renowned business leader, philanthropist and Spartan.
Celebrating the life of Eli Broad 
Entrepreneur, philanthropist and 1954 Michigan State University alumnus Eli Broad passed away Friday, April 30, 2021.
Minskoff Pavilion becomes first academic building at MSU with LEED Gold certification 
Our cutting-edge space meets high sustainability, efficiency measures as designated by the U.S. Green Building Council.
Five years at the top: MSU has the No. 1 graduate supply chain programs 
The Broad College of Business celebrates a milestone as home of the best supply chain programs in the nation.
Supporting our APIDA and Asian communities 
Dean Sanjay Gupta shares a message of support for APIDA/Asian communities who are facing ongoing racism.
Students honor multicultural heroes at 20th annual case competition 
Read highlights from this year’s MBP Multicultural Heroes Hall of Fame Case Competition, held virtually on Feb. 17.
Broad Full-Time MBA among top 10 programs in US 
Financial Times’ 2021 Global MBA ranking puts MSU at No. 9 among public schools and No. 5 in value for money nationally.
MSU receives support to create endowed fund for education abroad 
Peter and Carol Walters' gift is the largest MSU has ever received to support its education abroad programs.
Broad’s long-lasting ties to the Decision Sciences Institute 
The Broad College is deeply involved with one of the oldest societies in the supply chain community.
Broad Spartans transform the future of business, together 
Our 2020 Annual Report, 'Together,' showcases how we continue to grow stronger and make progress for a better tomorrow.
Broad maintains Top 25 undergraduate ranking; No. 1 for 10 years in supply chain 
Here’s the 2021 Best Undergraduate Business Program Rankings from U.S. News & World Report.
Meet the Broad College’s first MSU Foundation Professor 
Russell Johnson, professor of management, becomes the first Broad faculty member to receive this high scholarly honor.
An inside look into MSU’s epicenter for international business 
Read about the Broad College’s International Business Center and its leading status in research, teaching and outreach.
Sanjay Gupta begins second term as Broad College dean 
In this Q&A, Gupta reflects on his accomplishments over the past five years and considers what's next for the college.
Our commitment to diversity, equity and inclusion 
Dean Sanjay Gupta outlines the Broad College's ongoing and planned actions to foster an inclusive environment.
MSU faculty, alumni band together to provide scholarship-funded work for students 
The Summer Consulting Project will fund 33 Broad College students to work on 16 remote projects across eight companies.
Alumnus steps into presidential role with American Accounting Association 
After being involved for nearly 30 years, Bob Allen (Ph.D. Accounting '91) is eager to become the AAA's latest leader.
Celebrating the Class of 2020 
Dean Sanjay Gupta provides a celebratory message for graduating Broad Spartans.
MSU’s reign as the No. 1 supply chain school continues 
The Broad College of Business at MSU has the best graduate and undergraduate supply chain programs in the nation.
Regarding the coronavirus 
Dean Sanjay Gupta shares an update and offers resources for students, faculty and members of the Spartan community.
MSU alumna testifies to Congress, advocating for better health policies 
Ge Bai (Ph.D. Accounting & Information Systems ’12) shared her expertise at a congressional hearing on Feb. 5.
Indonesian delegates visit MSU and formalize new collaboration 
Last month, a delegation from Gadjah Mada University visited MSU to further develop long-term partnerships.