Lisa De Simone

Lisa Nicole  De Simone
Associate Professor, Accounting
Contact Info
LisaDe Simone
Associate Professor of Accounting
James and Doris McNamara Faculty Fellow for 2017-2018
Academic Area: 
Accounting

Research Statement

Professor Lisa De Simone's research is in the area of multinational corporations and corporate taxation. Her recent research focuses on the tax effects of financial accounting changes, multinational income shifting, the valuation of tax avoidance, and tax compliance as a strategic game.

Research Interests

  • Taxation
  • Multinational corporations
  • Income shifting
  • Valuation

Teaching Statement

Professor De Simone teaches business electives on individual and corporate taxes. The objectives of these courses is to develop a framework for understanding how taxes affect personal and business decisions. The key themes of the framework — all parties, all taxes and all costs — are applied to decision contexts such as investments, compensation, and organizational form. Students will gain an approach to thinking about taxes that will be valuable across jurisdictions even as laws change.

Bio

Lisa De Simone joined the Stanford Graduate School of Business in July 2013. Professor De Simone’s research focuses on multinational corporations and corporate taxation. She earned a BA in Economics and German Studies from Stanford University in 2002, an MS in Accounting from the University of Missouri, Kansas City, in 2008, and a PhD in Accounting from the University of Texas at Austin in 2013. Previous work experience includes economic consulting for Analysis Group in Menlo Park, California and transfer pricing consulting for Ernst & Young’s International Tax Practice in Kansas City, Missouri.

Academic Degrees

  • PhD in Accounting, University of Texas at Austin, 2013
  • MS in Accounting, University of Missouri Kansas City, 2008
  • BA in Economics and German Studies, Stanford University, 2002

Academic Appointments

  • Associate Professor, Stanford Graduate School of Business, 2017-present
  • Assistant Professor, Stanford Graduate School of Business, 2013-2017

Professional Experience

  • Transfer Pricing Manager, Ernst & Young, 2005-2009
  • Business Analyst, Applied Biosystems, 2004-2005
  • Senior Analyst, Analysis Group, 2002-2004

Awards and Honors

  • James and Doris McNamara Faculty Fellow, 2017-2018
  • John Osterweis and Barbara Ravizzi Faculty Scholar, 2014-2015
  • American Taxation Association / PricewaterhouseCoopers Outstanding Tax Dissertation Award 2014
  • International Accounting Section Outstanding International Accounting Dissertation Award 2014
  • William W. and Ruth F. Cooper Continuing Fellow, University of Texas at Austin, 2012-2013
  • Accounting Doctoral Scholar, 2009-2013

Publications

Journal Articles

Lisa De Simone, Richard Sansing. Journal of the American Taxation Association. 2018, Vol. Forthcoming.
Lisa De Simone, Kenneth J. Klassen, Jeri K. Seidman. The Accounting Review, Forthcoming. 2017.
Lisa De Simone. Journal of Accounting and Economics. February 2016, Vol. 61, Issue 1, Pages 145-165.
Lisa De Simone, Matthew Ege, Bridget Stomberg. The Accounting Review. July 2015, Vol. 90, Issue 4, Pages 1469-1496.
Lisa De Simone, John R. Robinson, Bridget Stomberg. Review of Accounting Studies. March 2014, Vol. 19, Issue 1, Pages 456-472.
Lisa De Simone, Richard Sansing, Jeri Seidman. The Accounting Review. 2013, Vol. 88, Issue 6, Pages 1971-1991.

Working Papers

Using IRS Audit Data to Identify Income Shifting to Foreign Affiliates | PDF
Lisa De Simone, Lillian F. Mills, Bridget Stomberg, August 222017
How reliably do empirical tests identify tax avoidance? | PDF
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman, Bridget Stomberg, June 272017
R&D and the rising foreign profitability of U.S. multinational corporations | PDF
Lisa De Simone, Jing Huang, Linda Krull, May 172017
Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Reform | PDF
Lisa De Simone, Joseph D. Piotroski, Rimmy E. Tomy, May 82017

Teaching

Degree Courses

2017-18

The goal of this course is to provide a fundamental understanding of the principles of taxation and tax planning as they relate to personal income taxes and considering an individuals financial position. Traditional business courses analyze an...

The goal of this course is to provide a fundamental understanding of the principles of business taxation and tax planning, which will be relevant and valuable even as tax laws change - over time, across borders, and by taxpayer type. The role...

2016-17

Traditional business courses analyze an array of factors affecting business decisions but provide little systematic consideration of the role of taxes. By contrast, tax accounting courses traditionally concentrate on technical legal and...

The goal of this course is to provide a fundamental understanding of the principles of taxation and tax planning as they relate to personal income taxes and considering an individuals financial position. Traditional business courses analyze an...

Stanford Case Studies

Etsy: Keeping it Real by Keeping Taxes Low | A227
Lisa De Simone, Jeff Hoopes, Rebecca Lester, Sheila Melvin2016
Sticks and Stones? How Companies Respond to “Tax Shaming” | A226
Lisa De Simone, Jeff Hoopes, Rebecca Lester, Sheila Melvin2016
International Paper's Black Liquor Credit | A225
Lisa De Simone, John R. Robinson, Bridget Stomberg2015

In the Media

WalletHub, November 2017
Bloomberg Technology, April 26, 2017
MIT Technology Review, February 23, 2017
Washington is considering tax reform that would bring cash back to the U.S., but it’s unlikely to boost innovation.
TechCrunch, September 25, 2016
Share Radio's The Entrepreneur Show, September 2, 2016
PRI's To the Point with Warren Olney, September 1, 2016
New York Times, August 30, 2016
Tax Notes Today, April 7, 2014

Insights by Stanford Business

April 25, 2017
A Stanford expert breaks down the next big challenge of Trump’s presidency.
August 30, 2016
Stanford GSB professors suggest articles and books related to the concept of “equity.”
August 5, 2016
Corporations profit from tax-avoidance schemes even when they’re likely to trigger IRS audits.
May 24, 2016
An accounting expert examines the impact of new rules on income shifting.
February 26, 2015
A Stanford scholar examines three methods of income shifting, and why some firms benefit more than others.

School News

October 10, 2017
SMIF fellowships support students who look to use their management skills for social good.