Professor Jennifer Blouin’s research centers on the role of taxation in firm decision making. She discusses the Taxation of Business Income in this Penn Wharton PPI Issue Brief.
- Ph.D., The University of North Carolina – Chapel Hill Kenan-Flagler Business School, 2004
- B.S., Indiana University – Bloomington,1992
Professor of Accounting
The Wharton School
Professor Blouin’s research has been published in top-tier academic journals including Accounting Review, Journal of Accounting Research, National Tax Journal and the Journal of the American Taxation Association. She has received funding from the Rodney L. White Center for Financial Research, the Global Initiatives Research Program and the International Tax Policy Forum. In addition, Professor Blouin is a 2009-2010 Golub Faculty Scholar.
Karthik Balakrishnan, Jennifer Blouin, Wayne Guay (Under Review), Does Tax Aggressiveness Reduce Financial Reporting Transparency?
Jennifer Blouin, M Devereux, D. Shackelford (Work In Progress), Investment, Tax Uncertainty, and Aggressive Tax Avoidance.
Jennifer Blouin, Irem Tuna (Work In Progress), Tax Contingencies: Cushioning the Blow to Earnings?
Jennifer Blouin, Brian Bushee, Stephanie Sikes (Under Revision), Tax-Sensitive Institutional Investors.
Jennifer Blouin, Mary Ellen Carter (Work In Progress), The Economics of Restricted Stock and the Section 83(b) Election.
Christopher Armstrong, Jennifer Blouin, Alan Jagolinzer, David F. Larcker (2015), Corporate governance, incentives, and tax avoidance , Journal of Accounting and Economics, 60 (1), 1 - 17.
Jennifer Blouin (2014), Defining and Measuring Tax Planning Aggressiveness , National Tax Journal, 67 (4), 875 - 900.
Jennifer Blouin (2014), Transparency and Financial Reporting, BEPS Special Issue of the Bulletin for International Taxation , 68, 304 - 308.
Jennifer Blouin, Leslie Robinson (2014), Insights from Academic Participation in the FAF’s initial PIR: The PIR of FIN 48, Accounting Horizons, 28 (3), 479 - 500.
Jennifer Blouin, Linda K. Krull, Leslie Robinson (2012), Is U.S. Multinational Intra-Firm Dividend Policy Influenced by Reporting Incentives?, The Accounting Review, 87 (5).
Christopher Armstrong, Jennifer Blouin, David Larcker (2012), The Incentives for Tax Planning, Journal of Accounting and Economics, 53 (1-2), 391 - 411.
Jennifer Blouin (2011), Taxation of Multinational Corporations, Foundations and Trends in Accounting, 6 (1), 1 - 64.
Jennifer Blouin (2011), Discussion of Do Debt Constraints Influence Firms’ Sensitivity to a Temporary Tax Holiday on Repatriations, The Journal of the American Taxation Association, 33 (2), 29 - 33.
Jennifer Blouin, J. Raedy, D. Shackelford (2011), Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes, The Accounting Review, (May).
Jennifer Blouin, John Core, Wayne Guay (2010), Have the tax benefits of debt been overestimated?, Journal of Financial Economics, (November): 195-213.
Jennifer Blouin, Cristi Gleason, Lillian Mills, Stephanie Sikes (2010), Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48, The Accounting Review, 85 (3), 791 - 815.