University of Southern California

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Charles Swenson
Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-4854
cswenson@marshall.usc.edu
Education: 
PhD, University of Southern California; MS, Arizona State University; BS, University of Arizona

Overview

Charles Swenson conducts economics-based research on state and local taxation, location-based credits and incentives, and enterprise zones. He has published articles in the Journal of Law and Economics, Journal of Public Economics, National Tax Journal, and The Accounting Review. He serves on the editorial board of the Journal of Accounting and Public Policy and the Asia Pacific Journal of Taxation, and previously served on the editorial board of The Accounting Review. Professor Swenson is a three-time recipient of the Tax Manuscript Award from the American Taxation Association, and received the Most Popular Teacher Award at the Leventhal School of Accounting.

Research

Technical Online Appendix to Accompany Combined Reporting • 2013
On the Effectiveness of Single Sales Factors for State Taxation • 2012
Do City Tax Rates Matter? • 2012
Appendix to Accompany On the Effectiveness of the Single Sales Factor • 2012
Are Multinational Corporate Tax Rules as Important as Tax Rates? • 2012
Charles Swenson • 2012
The Death of California RDAs: Did the State Get it Right? • 2012
World-Wide Corporate Tax Management: How Much do Rates Really Matter? • 2012
Do City Tax Rates Matter? Preliminary Evidence Using The Case of Los Angeles • 2012
Do City Tax Rates Matter? Preliminary Evidence Using The Case of Los Angeles • 2012
Does Combined State Reporting Have An Economic Impact? • 2012
Government Programs Can Improve Local Labor Markets: Evidence from State Enterprise Zones, Federal Empowerment Zones and Federal Enterprise Communities.? • 2011
Effective Business Tax Rates of the States 2004-2008 • 2011
Earnings Management through Discretionary Expenditures in The U.S.,Canada, and Asia • 2011
Effective Business Tax Rates of the States 2004-2008 • 2011
Are Multinational Corporate Tax Rules More Important Than Tax Rates? • 2011
Do City Tax Rates Matter? The Case of Los Angeles • 2011
Appendix to Accompany Swenson-Lee • 2010
Shock and Law: FIN 48, IFRS, and Beyond • 2010
Government Programs Can Improve Local Labor Markets: Evidence from State Enterprise Zones, Federal Empowerment Zones and Federal Enterise Communities; EXECUTIVE SUMMARY • 2010
• 2010
Shock and Law: FIN 48, IFRS, and Beyond • 2009
Are Multinational Corporate Tax Rules More Important Than Tax Rates • 2009
Tax Management Through Discretionary Expenditures • 2009
World Wide Corporate Tax Avoidance • 2009
Is It a Level Playing Field? An Analysis of Effective Tax Rates • 2009
World Wide Corporate Tax Avoidance • 2008
Are Asia-Pacific Companies Effective in Managing their Tax Burdens? A Global Analysis • 2008
Learning Theory and Convergence to Equilibrium Markets • 2008
World-Wide Effective Corporate Tax Rates • 2008
Convergence to Equilibrium in Experimental Markets • 2008
World-Wide Effectife Tax Rates: Are US Companies Overtaxed? • 2008
Less SALT Lowers Client Blood Pressure • 2007
Bye Bye GO, Ello Rural Renewal Counties • 2007
Have Your Clients Taken All the Credits They Deserve? • 2007
Strategic Business Tax Planning • 2007
State and Local Taxation: Principles and Planning • 2004
State and Local Taxation: Principles and Planning • 2003
Rent-Seeking By Agents of the Firm • 2003
Does Your State Overtax Business Income • 2001
Effects of Unitary Versus Non-Unitary State Income Taxes on Interstate Resource Allocation: A Model and Simulation Results • 2001
Strategic Tax Planning for MBAs and Graduate Tax Students • 2001
World-Wide Effective Tax Rates: How Do Asia-Pacific Companies Stack Up? • 2000
A Model of Corporate Rent-Seeking Through Tax Legislation • 2000
Effective Tax Rates and Firm Stock Performance • 1999
Reply to: Taxpayer Behavior In Response to Taxation: Comment and New Experimental Evidence • 1999
To Increase Stock Value, Reduce Effective Tax Rates • 1999
Increasing Stock Market Value By Reducing Effective Tax Rates • 1999
Is There a Simple Way for a Firm to Increase Its Market Value? • 1999
Discussion of 'Federal Tax Legislation as an Implicit Contracting Cost Benchmark: The Definition of Excessive Executive Compensation • 1999
Is Your Industry Overtaxed? • 1998
On the Economics of State Income Taxation: Theory and Evidence • 1998
Does Your State Overtax Business Income? • 1997
Rational Expectation Fiscal Policy: Experimental Market Evidence • 1997
Will State Tax Policies Fall Flat or Succeed? An Economic Guide for Lawmakers and Lobbyists • 1996
An Experimental Examination of Corporate Tax Shifting and General Equilibrium Tax Incidence • 1996
Rent Seeking and U.S. Corporate Income Tax Laws • 1995
Income Tax Subsidies and Research and Development Spending in a Competitive Economy: An Experimental Study • 1995
The Odyssey of a Published Experimental Markets Tax Study • 1995
Tests of the Determinants of State Business Tax Structures • 1994
Application of Chaos to Experimental Markets • 1994
Internal Reporting and Taxation Issues • 1994
Income Tax Accounting Incentives and the Demand for Depreciable Investments: Experimental Evidence • 1993
Do Life Firms Manage Inventories and Accounts to Meet Tax and Reporting Objectives?:Discussion • 1993
Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems • 1992
Some Tests of the Incentive Effects of the R & E Tax Credit • 1992
Stronger Tests Using Heteroskedastic ANOVA with Simulations of Accounting Systems • 1992
Taxation and the Demand for Risky Assets: Some Experimental Market Evidence • 1989
Some Preliminary Evidence on Tax-Exempt Municipal Leasing • 1988
The Role of Experimental Economics in Tax Policy Research • 1988
Taxpayer Behavior in Response to Taxation: Some Experimental Evidence • 1988
Current Trends in Tax Research • 1988
Some Evidence on the Effects of Tax Credits on the Demand of Risky Assets • 1988
Use of Input-Output Analysis in Tax Research • 1987
An Economic Analysis of the Impact of State Income Tax Rates and Bases on Foreign Investments • 1987
The Use of Input-Output Analysis in Tax Research • 1987
An Analysis of ACRS During Inflationary Periods • 1987
Some Empirical Evidence on Taxpayer Rationality • 1985
Appendix 1: Methodology Used to Develop a Time Series Decennial Census Database by Census Tract -
Appendix A
Appendix A: Government Programs: EZ, Federal EZ
Characteristics of State Enterprise Zones
Do Federal Tax Zones Work?
Experimental Evidence on Taxes and Overlapping Generations
Inter-temporal Tax Efficiency: Can Firms Peek Around the Corner?
On Effective Tax Rates and Firm Valuation
On the Effectiveness of Special Federal Employment Zones
On the Effectiveness of the California Enterprise Zone Program
On the Use of Experimental Economics in Tax Research
Preliminary Evidence on the Effectiveness of Redevelopment Areas
Tax Side Story: Do Taxes Affect Discretionary Expenditures?
Which State Tax Incentives Should Work?
World Wide Tax Avoidance
FIN 48, IFRS, and Beyond: Accounting for Income Taxes
Some Empirical Evidence on the Effectiveness of Redevelopment Areas
On The Effectiveness of Redevelopment Areas
Which State Tax Policies Should Work?
On the Effectiveness of Redevelopment Areas
Use of Input-Output Analysis in Tax Research
2008 NETS Database Description