Office: Hagey Hall 3103
Phone: 519-888-4567 x38550
Education and certifications
- BA (University of Waterloo)
- MAcc (University of Waterloo)
- MS - Statistics (Stanford University)
- PhD - Accounting (Stanford University)
- Chartered Professional Accountant; Chartered Accountant (CPA; CA)
- FCPA, FCA
My research develops a fuller understanding of the extent to which taxes affect corporate decision making. Through analysis of corporate data, I examine settings in which behaviour may have been predictably altered in response to tax environments. My current area of particular interest is the role of taxes in international operations.
- Klassen, Kenneth, Stacie Laplante, and Carla Carnaghan, "A model of multinational income shifting and an application to tax planning with e-commerce." Journal of the American Taxation Association, forthcoming, 2014.
- Berger, Leslie, Kenneth Klassen, Theresa Libby, and Alan Webb, "Complacency and giving up across repeated tournaments: Evidence from the field." Journal of Management Accounting Research, v. 25, 2013, p. 143-168.
- Klassen, Kenneth and Stacie Laplante, "Are U.S. multinational corporations becoming more aggressive income shifters?" Journal of Accounting Research, v 50(5), 2012, p. 1245-1285.
- Klassen, Kenneth and Stacie Laplante, "The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting," Contemporary Accounting Research, v. 29(3), 2012:, p. 928-955.
- Klassen, Kenneth and Devan Mescall, “Investor Taxes and Equity Pricing: Using Income Trusts in a Cross-sectional Analysis,” Canadian Tax Journal, v. 60(3), 2012, p. 1-34.
- Klassen, Kenneth and Richard Sansing, "A model of dynamic tax planning with an application to estate freezes," Journal of the American Taxation Association, v. 28(1), 2006, p. 1-24.
- Barbara Grein, John Hand, and Kenneth Klassen, "The stock price reaction to the repricing of employee stock options," Contemporary Accounting Research, v. 22(4), 2005, p. 791-828.
- Carla Carnaghan, Pauline Downer, Kenneth Klassen, and Jeffrey Pittman, "E-Commerce and tax planning: Canadian experiences," Canadian Accounting Perspectives, v. 3(2), 2004, p. 261-287.
- Klassen, Kenneth, Jeffrey Pittman, and Margaret Reed., "A Cross-National Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints," Contemporary Accounting Research , v. 21(3), 2004, p. 639-680. Link
- Beyond those available through Social Science Research Network (SSRN), other current working papers are available upon request
- Copies of working papers can be obtained from SSRN.
Editor/Associate Editor etc.
- Editor, Journal of the American Taxation Association, 2014-2017
- Associate Editor, Contemporary Accounting Research, 2002 - 2010
- Associate Editor, The Accounting Review 2001 -2002
- Contemporary Accounting Research, 2010 - 2016
- The Accounting Review, 2011 - 2014, 1999 - 2001
- Accounting Horizons, 2012-2015, 2003 - 2006
- The International Journal of Accounting, 2011 - 2014
- Journal of the American Taxation Association, 2008-2011, 1998 - 2003
- Best Discussant Award, 2009 Journal of the American Taxation Association Conference
- Social Sciences and Humanities Research Council of Canada (SSHRC), "International tax planning and the link between Canadian corporate tax rates and business investment", with K. Markle, 2014 - 2018, $201,265
- Social Sciences and Humanities Research Council of Canada (SSHRC), "Effect of E-Commerce on Canadian Tax Revenues", with C. Carnaghan, 2005 - 2008, $123,836
- Social Sciences and Humanities Research Council of Canada (SSHRC), "E-Commerce and International Tax", with C. Carnaghan and J. Pittman, 2002 - 2005, $128,770
- Social Sciences and Humanities Research Council of Canada (SSHRC), "Stock Market Implications of Exercise of Executive Stock Options", with R. Sivakumar, 1999 - 2002, $45,750
- American Taxation Association: various
- Member, CPA Canada Tax Policy Committee (formerly the Canadian Institute of Chartered Accountants Tax Policy Committee), from 2011
- Member, Governing Council, Institute of Chartered Accountants of Ontario, 2000-2002
- Accounting and Financial Management (AFM) 461 - Taxation 2
- Accounting and Financial Management (AFM) 361 - Taxation 1
- Accounting (ACC) 760 - Seminar in Tax Research