FACULTY & STAFF DIRECTORY
Sanjay Gupta
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Sanjay Gupta

Russell E. Palmer Endowed Professor in Accounting
Chairperson
Accounting and Information Systems

Phone: (517) 432-6488
Email: gupta@bus.msu.edu
PhD Michigan State University
Vita

Research interests/Areas of expertise

  • Corporate and individual taxpayer policy issues; State & local taxation; Financial reporting of taxation; Political economy effects of taxation.

Bio(s)

  • Sanjay Gupta is the Russell E. Palmer Endowed Professor of Accountancy and Chair of the Department of Accounting and Information Systems in the Eli Broad College of Business. Prior to returning to MSU in 2007, he was the Henry & Horne Professor of Accountancy and Dean's Council of 100 Distinguished Scholar at Arizona State University from 1990. He has been recognized by the Arizona Society of CPAs with the Accounting Education Innovation Award and the Outstanding Educator Award. Professor 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 Accounting Review, the Journal of Accounting & Economics, the Journal of Law and Economics, the Journal of the American Taxation Association, and Tax Notes. His research on the political economy of corporate taxation and state corporate tax issues has been cited in the media and at public policy forums. Professor Gupta received his Ph.D. from Michigan State University and a Bachelor of Laws from Calcutta University in India.

Books

  • Charles Swenson, Sanjay Gupta, John Karayan & Joe Neff. (2003). State and Local Taxation: Principles and Planning. Boca Raton, FL:J. Ross Publications.

Articles

  • Sanjay Gupta, Jared Moore, Jeff Gramlich, Mary Ann Hofmann. (2009 June). Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies. National Tax Journal Forthcoming:
  • Mei Feng, Jeff Gramlich, Sanjay Gupta. (2009). Special Purpose Entities: Empirical Evidence on Determinants and Earnings Management. The Accounting Review Forthcoming:
  • Sanjay Gupta and Lillian Mills. (2003 June). “How Do Differences in State Corporate Income Tax Systems Affect Compliance Cost Burdens?”. National Tax Journal 56: 2. 355-371.
  • Sanjay Gupta and Charles Swenson. (2003 April). “Rent-Seeking by Agents of the Firm”. Journal of Law & Economics 46: 253-268.
  • 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. 1-25.
  • Charles Christian, Sanjay Gupta and James Young. (2002 December). “Evidence on Subsequent Filing from the State of Michigan’s Income Tax Amnesty”. National Tax Journal 55: 4. 703-721.
  • Sanjay Gupta and Lillian Mills. (2002). “Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions”. Journal of Accounting & Economics 33: 1. 117-139.
  • Peter Frischmann, Sanjay Gupta and Gary Weber. (1998). “New Evidence on Participation in Individual Retirement Accounts (IRAs)”. Journal of the American Taxation Association 20: 2. 57-82.
  • Sanjay Gupta and Howard Shanker. (1997). “Taxing the Environment”. Tax Notes 74: 11. 1451-1458.
  • Sanjay Gupta and Kaye Newberry. (1997). “Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data”. Journal of Accounting & Public Policy 16: 1. 1-34.
  • James Boatsman and Sanjay Gupta. (1996). “Taxes and Corporate Charity: Empirical Evidence from Micro-Level Panel Data”. National Tax Journal 49: 2. 193-213.
  • Steve Golen, Sanjay Gupta and Michael O'Dell. (1995). “An Evaluation of Communication Barriers between Tax Practitioners and Their Clients”. Journal of Business & Technical Communication 9: 3. 321-340.
  • 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. 489-511.
  • Charles Christian, Sanjay Gupta, Gary Weber and Gene Willis. (1994). “An Empirical Investigation of Tax Preparer Effects on Taxpayers' Prepayment Position”. Journal of the American Taxation Association 16: 1. 17-40.
  • Charles Christian and Sanjay Gupta. (1993). “New Evidence on ‘Secondary Evasion’”. Journal of the American Taxation Association 15: 1. 72-93.
  • Charles Christian, Sanjay Gupta and Suming Lin. (1993). “Determinants of Tax Preparer Usage: A Panel Data Approach”. National Tax Journal 46: 4. 487-503.
  • Sanjay Gupta and Kaye Newberry. (1992). “Corporate Average Effective Tax Rates after the Tax Reform Act of 1986”. Tax Notes 55: 2. 689-702.

In Collection

  • Joann Martens-Weiner and Sanjay Gupta. (2006). "“Tax Compliance Costs for Companies in an Enlarged European Community: The United States”". In Josef Schuch (ed.) Tax Compliance Costs for Companies in an Enlarged European Community Vienna, Austria:Institute for Austrian and International Tax Law, Vienna University of Economics and Business.