University of Southern California

Charles Swenson
Professor of Accounting

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

Phone: 
213-740-4854
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

Swenson, C. W., and Lefcoe, G. (2014) "Appendix to Accompany The Demise of Redevelopment of TIF Funded Development in California," National Tax Journal (September).
Swenson, C. W. (2013) "The Death of California RDAs: Did the State Get it Right?," Economic Development Quarterly.
Swenson, C. W., and George, L. (2013) "How Redevelopment Ended in California and the Post Redevelopment Use of Tax Increment Agreements and Other Economic Development Incentives," National Tax Journal, Sept. 2014.
Swenson, C. W. (2013) "On the Effectiveness of the Single Sales Factor for State Taxation," Jornal of the American Taxation Association.
Swenson, C. W. (2013) "Economic Effects of Combined Reporting for State Taxation,".
Swenson, C. W., and Lee, N. (2013) "World-Wide Corporate Tax Management: How Much do Rates Really Matter?,".
Swenson, C. W. (2013) "Do City Business Tax Rates Matter?,".
Swenson, C. W. (2013) "On the Effectiveness of Motion Picture Production Tax Incentives,".
Swenson, C. W. (2012) "On the Effectiveness of Single Sales Factors for State Taxation," Journal of the American Taxation Association.
Swenson, C. W. (2012) "Do City Tax Rates Matter?," Journal of Urban Economics.
Swenson, C. W. (2012) "Are Multinational Corporate Tax Rules as Important as Tax Rates?," International Journal of Accounting (May 2012).
Swenson, C. W. (2012) "Does Combined State Reporting Have An Economic Impact?," the accounting review.
Swenson, C. W., Imrohoroglu, A., Ham, J. C., and Song, H. (2011) "Government Programs Can Improve Local Labor Markets: Evidence from State Enterprise Zones, Federal Empowerment Zones and Federal Enterprise Communities.”," Journal Of Public Economics.
Swenson, C. W. (2011) "Effective Business Tax Rates of the States 2004-2008," State Tax Notes.
Swenson, C. W., and Lee, N. (2011) "Earnings Management through Discretionary Expenditures in The U.S.,Canada, and Asia," International Business Research .
Swenson, C. W. (2011) "Do City Tax Rates Matter? The Case of Los Angeles,".
Swenson, C. W. (2011) "Effective Business Tax Rates of the States 2004-2008," State Tax Notes.
Swenson, C. W., and lee, n. (2011) "Are Multinational Corporate Tax Rules More Important Than Tax Rates?," International Journal of Accounting, spring 2012.
Swenson, C. W. (2010) "Appendix to Accompany Swenson-Lee,".
Swenson, C. W., and lee, n. (2010) "Shock and Law: FIN 48, IFRS, and Beyond," international journal of economics and finance, 2 (3).
Swenson, C. W. (2010) "," State Tax Notes; California.
Swenson, C. W., and Lee, N. (2009) "Shock and Law: FIN 48, IFRS, and Beyond," International Journal of Economics and Finance .
Swenson, C. W., and Lee, N. (2009) "World Wide Corporate Tax Avoidance,".
Swenson, C. W., and Lee, N. (2009) "Are Multinational Corporate Tax Rules More Important Than Tax Rates," International Journal of Accounting (Under second round review) (2010).
Swenson, C. W., and Lee, N. (2009) "Tax Management Through Discretionary Expenditures,".
Lee, N., and Swenson, C. W. (2009) "Is It a Level Playing Field? An Analysis of Effective Tax Rates," Tax Notes International, 54 (8), 685-693.
Swenson, C. W., and lee, n. (2008) "World Wide Corporate Tax Avoidance," University of Illinois Tax Research Symposium.
Lee, N., and Swenson, C. W. (2008) "Are Asia-Pacific Companies Effective in Managing their Tax Burdens? A Global Analysis," Asia-Pacific Journal of Taxation, 12 (2), 41-53.
Swenson, C. W., and Galantine, C. (2008) "Learning Theory and Convergence to Equilibrium Markets," International Journal of Business and Economics Perspectives..
Swenson, C. W., and lee, n. (2008) "World-Wide Effective Corporate Tax Rates," Asia Pacific Journal of Taxation.
Swenson, C. W. (2008) "World-Wide Effectife Tax Rates: Are US Companies Overtaxed?," AICAP Tax Insider.
Swenson, C. W., and galantine, c. (2008) "Convergence to Equilibrium in Experimental Markets," Proceeding of the American Society of Business and Behavioral Sciences.
Swenson, C. W. (2007) "Less SALT Lowers Client Blood Pressure," AICPA Tax Insider.
Swenson, C. W. (2007) "Bye Bye GO, Ello Rural Renewal Counties,".
Swenson, C. W. (2007) "Have Your Clients Taken All the Credits They Deserve?," AICPA Tax Insider.
Swenson, C. W., and Karayan, J. (2007) "Strategic Business Tax Planning," Wiley (2nd Edition).
Swenson, C. W., Gupta, S., and Karayan, J. (2004) "State and Local Taxation: Principles and Planning," J Ross Publishing (1st).
Swenson, C. W., Gupta, S., Karayan, J., and Neff, J. (2003) "State and Local Taxation: Principles and Planning,".
Swenson, C. W., and Gupta, S. (2003) "Rent-Seeking By Agents of the Firm," Journal of Law and Economics.
Swenson, C. W. (2001) "Does Your State Overtax Business Income," State Tax Notes.
Swenson, C. W., Williams, M., and Lease, T. (2001) "Effects of Unitary Versus Non-Unitary State Income Taxes on Interstate Resource Allocation: A Model and Simulation Results," Journal of the American Taxation Association.
Swenson, C. W. (2001) "Strategic Tax Planning for MBAs and Graduate Tax Students,".
Swenson, C. W., and Lu, J. (2000) "World-Wide Effective Tax Rates: How Do Asia-Pacific Companies Stack Up?," Asia Pacific Journal of Taxation.
Swenson, C. W., and Williams, M. (2000) "A Model of Corporate Rent-Seeking Through Tax Legislation," Journal of Accounting and Public Policy .
Swenson, C. W. (1999) "Effective Tax Rates and Firm Stock Performance," CFO Magazine (Nov.1999).
Swenson, C. W. (1999) "Reply to: Taxpayer Behavior In Response to Taxation: Comment and New Experimental Evidence," Journal of Accounting and Public Policy.
Swenson, C. W. (1999) "To Increase Stock Value, Reduce Effective Tax Rates," Tax Notes.
Swenson, C. W. (1999) "Increasing Stock Market Value By Reducing Effective Tax Rates," California Tax Notes.
Swenson, C. W. (1999) "Is There a Simple Way for a Firm to Increase Its Market Value?," Leventhal School News.
Swenson, C. W. (1999) "Discussion of 'Federal Tax Legislation as an Implicit Contracting Cost Benchmark: The Definition of Excessive Executive Compensation," Proceedings of the 1999 University of Illinois Tax Research Symposium.
Swenson, C. W. (1998) "Is Your Industry Overtaxed?," State Tax Notes.
Swenson, C. W. (1998) "On the Economics of State Income Taxation: Theory and Evidence,".
Swenson, C. W. (1997) "Does Your State Overtax Business Income?," State Tax Notes.
Swenson, C. W. (1997) "Rational Expectation Fiscal Policy: Experimental Market Evidence," Journal of Economic Behavior and Organization.
Swenson, C. W. (1996) "Will State Tax Policies Fall Flat or Succeed? An Economic Guide for Lawmakers and Lobbyists," State Tax Notes.
Swenson, C. W., Quirmbach, H., and Vines, C. (1996) "An Experimental Examination of Corporate Tax Shifting and General Equilibrium Tax Incidence," Journal of Public Economics.
Swenson, C. W., and Freed, G. (1995) "Rent Seeking and U.S. Corporate Income Tax Laws," Contemporary Accounting Research.
Swenson, C. W., Davis, J., and Quirmbach, H. (1995) "Income Tax Subsidies and Research and Development Spending in a Competitive Economy: An Experimental Study," Journal of the American Taxation Association.
Swenson, C. W. (1995) "The Odyssey of a Published Experimental Markets Tax Study," Behavioral Tax Research: Prospects and Judgment Calls.
Swenson, C. W., Rodgers, W., and Vines, C. (1994) "Tests of the Determinants of State Business Tax Structures," Journal of Accounting and Public Policy.
Swenson, C. W. (1994) "Application of Chaos to Experimental Markets," Proceedings of the 1994 Annual TIMS Conference.
Swenson, C. W., and Duffy, M. (1994) "Internal Reporting and Taxation Issues," The USC Year 2000 Curriculum Project.
Swenson, C. W., and Davis, J. (1993) "Income Tax Accounting Incentives and the Demand for Depreciable Investments: Experimental Evidence," The Accounting Review.
Swenson, C. W. (1993) "Do Life Firms Manage Inventories and Accounts to Meet Tax and Reporting Objectives?:Discussion," Proceedings of the 1993 University of Illinois Tax Research Symposium.
Swenson, C. W. (1992) "Some Tests of the Incentive Effects of the R & E Tax Credit," Journal of Public Economics.
Dudewicz, E., Lin, T. W., and Swenson, C. W. (1992) "Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems," American Journal of Mathematical and Management Sciences, 12 (4), 227-299.
Swenson, C. W., Dudewicz, E., and Lin, T. (1992) "Stronger Tests Using Heteroskedastic ANOVA with Simulations of Accounting Systems," American Journal of Mathematical and Management Sciences, 12 (4).
Swenson, C. W. (1989) "Taxation and the Demand for Risky Assets: Some Experimental Market Evidence," Journal of the American Taxation Association .
Swenson, C. W. (1988) "Some Preliminary Evidence on Tax-Exempt Municipal Leasing," National Tax Journal.
Swenson, C. W., and Davis, J. (1988) "The Role of Experimental Economics in Tax Policy Research," Journal of the American Taxation Association.
Swenson, C. W. (1988) "Taxpayer Behavior in Response to Taxation: Some Experimental Evidence," Journal of Accounting and Public Policy.
Swenson, C. W. (1988) "Current Trends in Tax Research," Proceedings of the 1988 Annual Meeting of the Canadian Academic Accounting Association.
Swenson, C. W. (1988) "Some Evidence on the Effects of Tax Credits on the Demand of Risky Assets," Contemporary Tax Research.
Swenson, C. W., and Moore, M. L. (1987) "Use of Input-Output Analysis in Tax Research," Advances in Taxation, 1 (1), 49-83.
Swenson, C. W., Moore, M., and Steece, B. (1987) "An Economic Analysis of the Impact of State Income Tax Rates and Bases on Foreign Investments," The Accounting Review.
Swenson, C. W., and Moore, M. (1987) "The Use of Input-Output Analysis in Tax Research," Advances in Taxation.
Swenson, C. W. (1987) "An Analysis of ACRS During Inflationary Periods," The Accounting Review.
Swenson, C. W., Moore, M., and Steece, B. M. (1985) "Some Empirical Evidence on Taxpayer Rationality," The Accounting Review.
Swenson, C. W. "On The Effectiveness of Redevelopment Areas," Journal Of Public Finance.
Swenson, C. W. "2008 NETS Database Description,".
Swenson, C. W. "Some Empirical Evidence on the Effectiveness of Redevelopment Areas," Journal of Urban Economics.
Swenson, C. W., and lee, n. "FIN 48, IFRS, and Beyond: Accounting for Income Taxes," Accounting Horizons.
Swenson, C. W. "NETS Database Description,".