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Sanjay Gupta - Michigan State University. East Lansing, MI, US

Sanjay Gupta Sanjay Gupta

Dean of the Eli Broad College of Business | Michigan State University

East Lansing, MI, UNITED STATES

Gupta's areas of expertise include corporate and individual tax policy issues.

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Biography

Sanjay Gupta is the Eli and Edythe L. Broad Dean of the Eli Broad College of Business.

He joined the Broad College in 2007 as the Russell E. Palmer Endowed Professor of Accounting and chair of the Department of Accounting and Information Systems. He was appointed associate dean for the MBA and professional master's programs in July 2012.

As associate dean, Gupta instituted curricular innovations, such as BroadWeeks, in the Full-Time MBA program, led a task force to evaluate the Weekend MBA program, and facilitated the launch of new master's programs in business analytics and management, strategy, and leadership. Average GMAT scores of entering students rose by 25 points during his tenure, and the MBA program increased its position in global and national rankings.

Previously, he held several positions in the W. P. Carey School of Business at Arizona State University, including the first Henry & Horne Professorship in Accountancy, Dean's Council of 100 Distinguished Scholars, and faculty director of the master of accountancy and information systems and the master of taxation programs. He has been recognized by the Broad College's Executive MBA Class of 2010 with the Faculty Excellence Award and by the Arizona Society of CPAs with the Accounting Education Innovation Award and the Outstanding Educator Award. He was chosen by MSU for the Committee on Institutional Cooperation's (CIC) Academic Leaders Program and the CIC's Department Executive Officers' Seminar.

He has consulted for the Big Four public accounting firms, the U.S. government (Bureau of Economic Affairs and Internal Revenue Service), international consulting firms (Charles River Associates and Equity Methods), and Fortune 500 companies (Motorola and Sempra Energy). He serves on the University of Notre Dame Accounting Advisory Board and the MSU-CIBER Advisory Board. He has also served various business schools as part of their AACSB Accreditation Review Teams. Gupta received his Ph.D. from Michigan State University, a master of accountancy from Bowling Green State University, a bachelor of laws from Calcutta University in India, and a bachelor of commerce from the University of Mumbai. He holds non-practicing certifications as a CPA and a member of the Institute of Company Secretaries of India.

Industry Expertise (3)

Business Services Accounting Education/Learning

Areas of Expertise (9)

Political Economy Effects of Taxation State and Local Taxation International Business Business Analytics Accounting Information Systems Taxation Programs Corporate and Individual Taxpayer Policy Issues Financial Reporting of Taxation

Accomplishments (4)

Outstanding Paper Award (professional)

Journal of American Taxation Association

Faculty Excellence Award (professional)

Broad College's Executive MBA Class

Accounting Education Innovation Award (professional)

Arizona Society of CPAs

Outstanding Educator Award (professional)

Arizona Society of CPAs

Education (4)

Michigan State University: PhD 1990

Bowling Green State University: Master of Accountancy 1982

Calcutta University: BLaw 1981

University of Bombay: BComm 1977

News (5)

MSU MBA students helping to impact lives of immigrant children

The State News  online

2018-07-04

A sense of social responsibility isn't new to the College of Business, Snider said. The Dean of the Broad College of Business, Sanjay Gupta, supports his students and their goals of bettering humanity.

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$500000 gift advances Business Pavilion progress

MSU Today  online

2018-06-28

“Frank Yang’s gift for the Business Pavilion is a testament to his belief in our commitment to provide the best possible student experience to every Broad Spartan,” said Sanjay Gupta, the Eli and Edythe L. Broad Dean. “We are very proud to have someone of Frank’s stature associated with this project. This investment in our students will fundamentally transform the Broad student experience.”

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Sanjay Gupta is Leading MSU’s Broad College of Business into the New Economy

WKAR - Michigan State University  online

2018-04-24

Sanjay Gupta is the Eli and Edythe L. Broad Dean of the Eli Broad College of Business at Michigan State University. He joined the Broad College in 2007 as the Russell E. Palmer Endowed Professor of Accounting and chair of the Department of Accounting and Information Systems.

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Rampant Tax Confusion

MSU Today  online

2018-03-29

Charles Ballard, professor of economics, and Sanjay Gupta, the Eli and Edythe L. Broad Dean of the Broad College of Business, partnered on a survey and analysis to uncover the public's perceptions of the federal income tax. Ballard and Gupta took survey data from the Michigan adult population, which gave them a larger and more representative sample than prior studies.

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Sanjay Gupta is focusing on creativity and innovation to prepare Broad students for the new economy

WKAR - Michigan State University  online

2017-09-26

“President Simon often says that what makes Michigan State special is not what we do, but why we do it and how we do it,” MSU Broad College of Business Dean Sanjay Gupta tells Michigan State University President Lou Anna K. Simon and Spartans Athletic Director Mark Hollis on MSU Today. And he says the new Broad Business Pavilion currently under construction addresses the why and the how.

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Journal Articles (5)

The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance Journal of American Taxation

Sanjay Gupta, Lillian Mills, and Erin Towery

2014

This study investigates the effect of accounting measurement and disclosure requirements on multistate income tax avoidance. The proliferation of sophisticated state tax planning techniques combined with the complexity of varying state tax regimes make multistate taxation an area rampant with uncertainty. The accounting standards contained in FASB Interpretation No. 48 (FIN 48) require firms to record and disclose liabilities for uncertain income tax benefits based on a more-likely-than-not merit threshold of each tax position, assuming tax authorities have full information. Theoretical work and initial practitioner claims suggested that the accounting standards would increase reported tax expense and tax payments. Consistent with this, we find that both firm-level state income tax expense and aggregate state-level income tax collections increased surrounding adoption of FIN 48, providing evidence of the association between mandatory financial reporting disclosures and tax compliance behavior.

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Structural change in the research and experimentation tax credit: Success or failure National Tax Journal

Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt

2011

This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA89). We find that overall firm eligibility declined after OBRA89, but eligibility increased for firms in high-tech industries, relative to firms in other industries. Dynamic panel regressions indicate that median research and development spending intensity of high-tech (other) firms increased by approximately 15.9 (9.4) percent from 1986-1989 to 1990-1994. For firms that qualified for the credit, our estimates imply approximately $2.08 of additional research and development spending per dollar of revenue forgone.

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Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management The Accounting Review

Mei Feng, Jeff Gramlich, and Sanjay Gupta

2009

We investigate the use, determinants, and earnings effects of special purpose vehicles (SPVs). Based on a proxy of SPV activity that can be applied to a broad cross-section of firms over time, we find a two-and-a-half fold monotonic increase in the percentage of firms using at least one SPV during the eight-year period from 1997 through 2004. Tobit regressions of the determinants of SPV use show that SPV activity increases with financial reporting incentives and economic and tax motivations, but strong corporate governance tends to mitigate their use. In addition, the evidence is consistent with SPVs arranged for financial reporting purposes being associated with earnings management, whereas the same does not appear to be the case for SPVs set up mainly for economic, tax, and other reasons.

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An empirical investigation of the effect of imputation credits on remittance of overseas dividends Journal of Contemporary Accounting & Economics

Ming-Chin Chen and Sanjay Gupta

2007

Overseas dividend remittance is an important vehicle for multinational corporations (MNCs) to move funds among their global subsidiaries. Concerns that residence-based (e.g., U.S.) and territorial (e.g., European countries) tax systems distort dividend repatriations decisions have led countries such as Taiwan to adopt an imputation system. Under this system, double taxation is avoided through a credit for income tax paid at the corporate level to offset shareholders' personal tax. Using firm-level data from 2001-2004 for Taiwan-based MNCs with subsidiaries in China, this paper provides empirical evidence on the effect of imputation credits on overseas dividend remittances. We find that imputation credits have a positive effect on increasing foreign dividend payouts, thereby improving the efficiency loss induced by the tax cost for within-firm dividends. We also document evidence that parent companies' net fund flows from related-party transactions with their subsidiaries are negatively correlated with dividends repatriated from those affiliates, supporting the notion that transfer-pricing may be substituting for within-firm dividend remittance. Our results contribute to understanding the links between taxation and subsidiary dividend repatriation decisions that in turn is important for evaluating the effect of dividend taxes on the cost of capital.

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Empirical evidence on the revenue effects of state corporate income tax policies National Tax Journal

Sanjay Gupta, Jared Moore, Jeffrey Gramlich, and Mary Ann Hofmann

2009

Using fixed—effects models of state corporate income tax (SCIT) revenues that account for the endogeneity of apportionment formula weights and tax rates, we find that states with a double—weighted sales factor experience lower SCIT revenues than do states with an equally—weighted sales factor, while higher statutory tax rates are associated with higher SCIT revenues. We also find that several other tax policies have statistically and economically significant associations with SCIT revenues. Use of a throwback rule and defining business income more broadly are associated with higher SCIT revenues, while combined reporting surprisingly is not significantly associated with SCIT revenues.

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