TERESA LIGHTNER

Spears School of Business
William S. Spears Chair in Business Administration
Associate Dean of Business Intelligence
Associate Professor, Spears School of Business

370 BUSINESS BUILDING
STILLWATER, OK 74078
Phone: 405-744-5064

teresa.lightner@okstate.edu

Education

• MS, University of Oklahoma, Accounting, 2001
• Ph D, University of Oklahoma, Accounting, 2001
• BBA, University of Oklahoma, Accounting, 1989

Publications

• Teresa Lightner and Kim Key. (2017). "The Effects of Property Taxes and Public Service Benefits on Housing Values: A County-Level Analysis". Advances in Taxation. (23), 1-31.
• Teresa Lightner and Kimberly Key. (2015). "The Relation Between Business Property Values and Local Property Taxes". Journal of the American Taxation Association. (37), 1, 103-128.
• Teresa Lightner. (2010). "Concepts in Federal Taxation: A Teaching Perspective". Issues in Accounting Education. (25), 3, 601-602.
• Teresa Lightner, Michaele Morrow, Robert Ricketts, and Mark Riley. (2009). "Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs & Growth Tax Relief Reconciliation Act of 2003". Journal of the American Taxation Association. (30), 2, 21-46.
• Teresa Lightner. (2008). "An Analysis of Dividend and Capital Gains Tax Rate Differentials and Their Effect on the Structure of Corporate Payouts". Advances in Taxation. (18), 29-51.
• Teresa Lightner. (2008). "Dividend Taxes and Security Prices: the Reaction of Dividend-paying Stocks to the Jobs & Growth Tax Reconciliation Act of 2003". Advances in Taxation. (18), 53-72.
• Teresa Lightner and Robert Ricketts. (2007). "Tax Implications of Participating in Reality Television". Issues in Accounting Education. (22), 3, 247-254.
• Teresa Lightner. (2006). "An Explanation of Changes in the Final Regulations of Section 199: The Domestic Production Activities Deduction". Journal of Taxation of Investments. (24), 1, 18-28.
• Teresa Lightner. (2006). "Interpreting the Proposed Regulations of Section 199: The Domestic Production Activities Deduction". Journal of Taxation of Investments. (23), 3, 215-231.
• Teresa Lightner and Robert Ricketts. (2006). "Tax Consequences of Discharged Indebtedness - Renegotiation and Foreclosure for Solvent and Insolvent Borrowers". Journal of Taxation of Investments. (23), 2, 99-114.
• Teresa Lightner, Steve Buchheit, John Masselli, and Robert Ricketts. (2005). "Non-Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change". Journal of the American Taxation Association. (27), Supplement, 1-17.
• Teresa Lightner. (1999). "The Effect of the Formulary Apportionment System on State-Level Economic Development and Multi-Jurisdictional Tax Planning". Journal of the American Taxation Association. (21), 42-57.