Sanjay Gupta

Sanjay Gupta

Title(s)

Russell E. Palmer Endowed Professor in Accounting
Chairperson
Accounting and Information Systems

Contact Information

N270 North Business Complex
(517) 432-6488

Interests

Corporate and individual taxpayer policy issues; State and local taxation; Financial reporting of taxation; Political economy effects of taxation.

Degree

PhD Michigan State University

Bio

Dr. Sanjay Gupta is the Russell E. Palmer Endowed Professor in Accounting and Chairperson of the Department of Accounting and Information Systems in The Eli Broad College of Business. He has expertise in India and is fluent in Hindi. As a result of his ongoing international interactions, Dr. Gupta maintains a wide research agenda that emphasizes the inter-play between questions facing the US and issues existing in other nations. He has published a number of works on global business topics, is active in many prominent journals, and serves as an ad hoc reviewer for the European Accounting Review.
Dr. Gupta has traveled widely for research and presentations, from Hong Kong and Taiwan to Austria and Denmark. In his research, Dr. Gupta examines tax policy issues within an international context, acknowledging that the economies of the world are truly linked and share many common challenges. As a result, he believes much can be learned by sharing experiences between countries.
Sanjay Gupta is the associate dean for MBA and professional master's programs and the Russell E. Palmer Endowed Professor of Accountancy in the Broad College of Business at Michigan State University. He previously served as the chair of the Department of Accounting and Information Systems from 2007-2012. Prior to returning to MSU, he held several different positions in the W. P. Carey School of Business at Arizona State University. At ASU, he was the Henry andamp; Horne Professor of Accountancy, Dean's Council of 100 Distinguished Scholar, and Director of the Master of Accountancy andamp; Information Systems and the Masters of Taxation programs. He has been recognized by the Broad School's Executive MBA Class of 2010 with the Faculty Excellence Award, and 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. Professor Gupta's research focuses on corporate and individual tax policy issues. He has written extensively on corporate tax burdens, corporate responses to changes in tax incentives, and the interaction of taxes and financial reporting. He has published in leading tax and accounting journals including the National Tax Journal, The Accounting Review, the Journal of Accounting andamp; Economics, the Journal of Law and Economics, the Journal of the American Taxation Association, and Tax Notes. His research on the political economy of corporate taxation and state corporate tax issues has been cited in the media and at public policy forums. Professor Gupta has consulted for the Big 4 public accounting firms, the U.S. Government (Bureau of Economic Affairs), consulting firms (Charles River Associates, Equity Methods), and industry (Motorola, Sempra Energy). He serves on the University of Notre Dame Accounting Advisory Board, the MSU-CIBER Advisory Board, and has served on AACSB Accreditation Teams and as an External Reviewer for various university programs. Professor Gupta received his Ph.D. from Michigan State University, a Masters of Accountancy from Bowling Green State University, a Bachelor of Laws from Calcutta University in India and a Bachelor of Commerce from University of Mumbai.

Premier Articles

JournalArticleVolumeYear
The Accounting ReviewSpecial purpose vehicles: Empirical evidence on determinants and earnings management842009
Journal of Accounting and EconomicsCorporate multistate tax planning: Benefits of multiple jurisdictions332002
The Accounting ReviewDeterminants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation701995

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