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Charles Swenson

Professor of Accounting
Building
ACC
Room / Office
107

PhD, University of Southern California; MS, Arizona State University; BS, University of Arizona

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.

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Charles Swenson () "2008 NETS Database Description ,".
Charles Swenson, namryoung lee () "FIN 48, IFRS, and Beyond: Accounting for Income Taxes ,"  Accounting Horizons.
Charles Swenson, N. Lee () "Solving the Tax Evasion Problem by Co-Opting the Public: The Korean Cash Receipts System.” ,"  Asia Pacific Journal of Accounting and Economics.
Charles Swenson () "Empirical Evidence on the Impact of City Taxes ,"  Applied Economics and Finance .
Charles Swenson () "Film Production and State Tax Incentives ,"  Economic Development Quarterly.
Charles Swenson () "City Business Taxes: More Than You Think ,"  State Tax Notes.
Charles Swenson () "Effects of Overseas Subsidiaries on Worldwide Corporate Taxes ,"  Journal of International Accounting, Auditing and Taxation   26, 47-59.
Charles Swenson () "Empirical Evidence on Municipal Tax Policy and Firm Growth ,"  International Journal of Public Policy and Administration Research .
Charles Swenson () "On the Effectiveness of Single Sales Factors for State Taxation ,"  Journal of the American Taxation Association.
Sanjay Gupta, John Karayan, Joseph Neff, Charles Swenson () "State and Local Taxation: Principles and Planning 3rd Edition (forthcoming 2016) ,".
Charles Swenson () "The Death of California Redevelopment Agencies: Did the State Get it Right? ,"  Economic Development Quarterly.
Charles Swenson () "The Death of California RDAs: Did the State Get it Right? ,"  Economic Development Quarterly.
Charles Swenson, George Lefcoe () "Appendix to Accompany The Demise of Redevelopment of TIF Funded Development in California ,"  National Tax Journal.
Charles Swenson () "On the Effectiveness of Single Sales Factors for State Taxation ,"  Journal of the American Taxation Association.
Charles Swenson () "Economic Effects of Combined Reporting for State Tax Purposes: Evidence From Recent Changes Using a New Data Source ,"  Advances in Taxation  21.
Charles Swenson, Namryoung Lee () "Effects of Overseas Subsidiaries on Worldwide Corporate Taxes ,"  Journal of International Accounting, Auditing and Taxation.
Charles Swenson () " NETS Database Description ,".
Charles Swenson () "On the Effectiveness of Motion Picture Production Tax Incentives ,"  Economic Development Quarterly.
Charles Swenson, Lefcoe George () "How Redevelopment Ended in California and the Post Redevelopment Use of Tax Increment Agreements and Other Economic Development Incentives ,"  National Tax Journal  Sept. 2014.
Charles Swenson () "On the Effectiveness of the Single Sales Factor for State Taxation ,"  Jornal of the American Taxation Association.
Charles Swenson () "Do City Business Tax Rates Matter? ,".
Charles Swenson () "Do City Tax Rates Matter? ,"  Journal of Urban Economics.
Charles Swenson () "Are Multinational Corporate Tax Rules as Important as Tax Rates? ,"  International Journal of Accounting.
Charles Swenson, Ayse Imrohoroglu, John Ham, Heonjae Song () "Government Programs Can Improve Local Labor Markets: Evidence from State Enterprise Zones, Federal Empowerment Zones and Federal Enterprise Communities.” ,"  Journal Of Public Economics.
Charles Swenson, Namryoung Lee () "Earnings Management through Discretionary Expenditures in The U.S.,Canada, and Asia ,"  International Business Research .
Charles Swenson () "Effective Business Tax Rates of the States 2004-2008 ,"  State Tax Notes.
Charles Swenson, namryoung lee () "Are Multinational Corporate Tax Rules More Important Than Tax Rates? ,"  International Journal of Accounting  spring 2012.
Charles Swenson () "Do City Tax Rates Matter? The Case of Los Angeles ,".
Charles Swenson () "Effective Business Tax Rates of the States 2004-2008 ,"  State Tax Notes.
Charles Swenson () "Revised Appendices A,B,C To Accompany Ham et al (JPubE, 2011) ,"  Journal of Public Economics.
Charles Swenson () "Appendix to Accompany Swenson-Lee ,".
Charles Swenson, nam lee () "Shock and Law: FIN 48, IFRS, and Beyond ,"  international journal of economics and finance  2.
Charles Swenson, Namryoung Lee () "Shock and Law: FIN 48, IFRS, and Beyond ,"  International Journal of Economics and Finance .
Charles Swenson, Namryoung Lee () "Are Multinational Corporate Tax Rules More Important Than Tax Rates ,"  International Journal of Accounting (Under second round review).
Charles Swenson, Namryoung Lee () "Tax Management Through Discretionary Expenditures ,".
Charles Swenson, Namryoung Lee () "World Wide Corporate Tax Avoidance ,".
Namryoung Lee, Charles Swenson () "Is It a Level Playing Field? An Analysis of Effective Tax Rates ,"  Tax Notes International  54, 685-693.
Charles Swenson, namryoung lee () "World Wide Corporate Tax Avoidance ,"  University of Illinois Tax Research Symposium.
Namryoung Lee, Charles Swenson () "Are Asia-Pacific Companies Effective in Managing their Tax Burdens? A Global Analysis ,"  Asia-Pacific Journal of Taxation  12, 41-53.
Charles Swenson, C. Galantine () "Learning Theory and Convergence to Equilibrium Markets ,"  International Journal of Business and Economics Perspectives..
Charles Swenson, namryoung lee () "World-Wide Effective Corporate Tax Rates ,"  Asia Pacific Journal of Taxation.
Charles Swenson, carolyn galantine () "Convergence to Equilibrium in Experimental Markets ,"  Proceeding of the American Society of Business and Behavioral Sciences.
Charles Swenson () "World-Wide Effectife Tax Rates: Are US Companies Overtaxed? ,"  AICAP Tax Insider.
Charles Swenson () " Less SALT Lowers Client Blood Pressure ,"  AICPA Tax Insider.
Charles Swenson () "Bye Bye GO, Ello Rural Renewal Counties ,".
Charles Swenson () "Have Your Clients Taken All the Credits They Deserve? ,"  AICPA Tax Insider.
Charles Swenson, John Karayan () "Strategic Business Tax Planning ,"  Wiley.
Charles Swenson, Sanjay Gupta, John Karayan () "State and Local Taxation: Principles and Planning ,"  J Ross Publishing.
Charles Swenson, S. Gupta, J. Karayan, J. Neff () "State and Local Taxation: Principles and Planning ,"  State and Local Taxation: Principles and Planning.
Charles Swenson, S. Gupta () "Rent-Seeking By Agents of the Firm ,"  Journal of Law and Economics.
Charles Swenson () "Does Your State Overtax Business Income ,"  State Tax Notes.
Charles Swenson, M. Williams, T. Lease () "Effects of Unitary Versus Non-Unitary State Income Taxes on Interstate Resource Allocation: A Model and Simulation Results ,"  Journal of the American Taxation Association.
Charles Swenson () "Strategic Tax Planning for MBAs and Graduate Tax Students ,"  Strategic Tax Planning for MBAs and Graduate Tax Students.
Charles Swenson, J Lu () "World-Wide Effective Tax Rates: How Do Asia-Pacific Companies Stack Up? ,"  Asia Pacific Journal of Taxation.
Charles Swenson, M. Williams () "A Model of Corporate Rent-Seeking Through Tax Legislation ,"  Journal of Accounting and Public Policy .
Charles Swenson () "Effective Tax Rates and Firm Stock Performance ,"  CFO Magazine.
Charles Swenson () "Reply to: Taxpayer Behavior In Response to Taxation: Comment and New Experimental Evidence ,"  Journal of Accounting and Public Policy.
Charles Swenson () "Increasing Stock Market Value By Reducing Effective Tax Rates ,"  California Tax Notes.
Charles Swenson () "To Increase Stock Value, Reduce Effective Tax Rates ,"  Tax Notes.
Charles Swenson () "Is There a Simple Way for a Firm to Increase Its Market Value? ,"  Leventhal School News.
Charles Swenson () "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.
Charles Swenson () "Is Your Industry Overtaxed? ,"  State Tax Notes.
Charles Swenson () "On the Economics of State Income Taxation: Theory and Evidence ,"  On the Economics of State Income Taxation: Theory and Evidence.
Charles Swenson () "Does Your State Overtax Business Income? ,"  State Tax Notes.
Charles Swenson () "Rational Expectation Fiscal Policy: Experimental Market Evidence ,"  Journal of Economic Behavior and Organization.
Charles Swenson () "Will State Tax Policies Fall Flat or Succeed? An Economic Guide for Lawmakers and Lobbyists ,"  State Tax Notes.
Charles Swenson, H. Quirmbach, C. Vines () "An Experimental Examination of Corporate Tax Shifting and General Equilibrium Tax Incidence ,"  Journal of Public Economics.
Charles Swenson, G. Freed () "Rent Seeking and U.S. Corporate Income Tax Laws ,"  Contemporary Accounting Research.
Charles Swenson, J. Davis, H. Quirmbach () "Income Tax Subsidies and Research and Development Spending in a Competitive Economy: An Experimental Study ,"  Journal of the American Taxation Association.
Charles Swenson () "The Odyssey of a Published Experimental Markets Tax Study ,"  Behavioral Tax Research: Prospects and Judgment Calls.
Charles Swenson, W. Rodgers, C. Vines () "Tests of the Determinants of State Business Tax Structures ,"  Journal of Accounting and Public Policy.
Charles Swenson () "Application of Chaos to Experimental Markets ,"  Proceedings of the 1994 Annual TIMS Conference.
Charles Swenson, M Duffy () "Internal Reporting and Taxation Issues ,"  The USC Year 2000 Curriculum Project.
Charles Swenson, J. Davis () "Income Tax Accounting Incentives and the Demand for Depreciable Investments: Experimental Evidence ,"  The Accounting Review.
Charles Swenson () "Do Life Firms Manage Inventories and Accounts to Meet Tax and Reporting Objectives?:Discussion ,"  Proceedings of the 1993 University of Illinois Tax Research Symposium.
Edward Dudewicz, Thomas Lin, Charles Swenson () "Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems ,"  American Journal of Mathematical and Management Sciences  12, 227-299.
Charles Swenson () "Some Tests of the Incentive Effects of the R & E Tax Credit ,"  Journal of Public Economics.
Charles Swenson, E. Dudewicz, T. Lin () "Stronger Tests Using Heteroskedastic ANOVA with Simulations of Accounting Systems ,"  American Journal of Mathematical and Management Sciences  12.
Charles Swenson () "Taxation and the Demand for Risky Assets: Some Experimental Market Evidence ,"  Journal of the American Taxation Association .
Charles Swenson () "Some Preliminary Evidence on Tax-Exempt Municipal Leasing ,"  National Tax Journal.
Charles Swenson, J. Davis () "The Role of Experimental Economics in Tax Policy Research ,"  Journal of the American Taxation Association.
Charles Swenson () "Taxpayer Behavior in Response to Taxation: Some Experimental Evidence ,"  Journal of Accounting and Public Policy.
Charles Swenson () "Current Trends in Tax Research ,"  Proceedings of the 1988 Annual Meeting of the Canadian Academic Accounting Association.
Charles Swenson () "Some Evidence on the Effects of Tax Credits on the Demand of Risky Assets ,"  Contemporary Tax Research.
Charles Swenson, Michael Moore () "Use of Input-Output Analysis in Tax Research ,"  Advances in Taxation  1, 49-83.
Charles Swenson, M. Moore, B. Steece () "An Economic Analysis of the Impact of State Income Tax Rates and Bases on Foreign Investments ,"  The Accounting Review.
Charles Swenson () "An Analysis of ACRS During Inflationary Periods ,"  The Accounting Review.
Charles Swenson, M. Moore () "The Use of Input-Output Analysis in Tax Research ,"  Advances in Taxation.
Charles Swenson, M. Moore, Bert Steece () "Some Empirical Evidence on Taxpayer Rationality ,"  The Accounting Review.