Deng, Z., Steele, L., Teng, H. Demand Uncertainty and Tax-Motivated Outbound Income Shifting. Journal of the American Taxation Association, forthcoming. https://doi.org/10.2308/JATA-2022-024 [Download]

Deng, Z., Rane, S. G. (2024). Products, Services, and Tax-Motivated Income Shifting. National Tax Journal, 77(1). https://doi.org/10.1086/727885 [Download]

Deng, Z., Yang, J. (2023). Corporate Reputation and Hedging Activities. Accounting and Finance, 63(S1), 1223-1247. https://doi.org/10.1111/acfi.13018 [Download]

Deng, Z., Laux, R. C. (2021). Income Shifting and U.S. International Trade in Goods Statistics. Journal of Accounting and Public Policy, 40(5). https://doi.org/10.1016/j.jaccpubpol.2021.106853 [Download]

Deng, Z., Steele, L., Lynch, D., Gaertner, F. B. (2021). Proprietary Costs and the Reporting of Segment-Level Tax Expense. Journal of the American Taxation Association, 43(1), 1-26. https://doi.org/10.2308/JATA-19-002 [Download]

Deng, Z. (2020). Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting. Journal of Accounting Research, 58(4), 953-987. https://doi.org/10.1111/1475-679X.12326 [Download]

Current Projects

Deng, Z., Rane, S. G. The Foreign Market Effect and Estimating Tax-Motivated Income Shifting. Under Review.

He is also brewing other schemes that can’t be disclosed for now…