Wayne State University School of Business Administration

B. Anthony Billings

Professor of Accounting

aa4816@wayne.edu
(313) 577-4214

Academic Degrees

  • Ph.D., Texas A&M University, 1986
  • MPA, University of Texas, 1983
  • BBA, University of Texas, 1982

Teaching Interests

  • Corporate Taxation
  • International Accounting
  • Tax Research
  • International Taxation
  • Tax Policy

Research Interests

  • Corporate Research & Development Spending
  • International Accounting & Taxation

Publications & Presentations

  • Billings, B.A. and B. Musazi. (2004). "The Effects of Funding Source and Management Ownership on the Productivity of Research and Development," R & D Management 34(3): 281-294.
  • Billings, B.A., and S.N. Glazunov. (2004) "The Effect of Taxes on the Retirement of Machinery and Equipment," Public Finance Review 32(3): 235-268.
  • Billings, B.A., G. McGill, and M. Mougoue. (2004). "The Effects of Export Tax Incentives on Export Volume: The DISC/FSC Evidence," Advances in Taxation 15: 1- 32.
  • Billings, B.A. and R. Paschke, (2004). "Japan Increases Tax Incentives for Research Investments," Oil, Gas and Energy Quarterly 52(3): 519-528.
  • Anthony Billings and Randolph Paschke, (2004)."A More Generous Research Credit is Needed to Stem the Offshoring of U.S. R&D Jobs," Tax Notes International (Reprinted in Tax Notes) 33(10): 917-930.
  • Danvers, K. and B.A. Billings. (2004). "Is the SEC Taking a Kinder and Gentler Approach Toward Credit Rating Firms While Confronting Accounting Firms and Investment Banking Firms?" CPA Journal. 74(5): 16-19.
  • Billings, B.A. (2003). "Are U.S. Tax Incentives for Corporate R&D Likely to Motivate American Firms to Perform Research Abroad?" Tax Executive 55 (4): 291-315.
  • Billings, B.A., and R. Paschke. (2003). "Would H.R. 463 Improve the Competitiveness of the U.S. R&D Tax Incentives?" Tax Notes 99(10):1509-1538.
  • Billings, B.A., and J. Hamilton. (2002). "The Effects of the Corporate Alternative Minimum Tax on the Acquisition of Depreciable Business Assets," Journal of Accounting and Public Policy. 21(4-5): 423-452.
  • Billings, B.A. and M. Houston. "State Research and Experimentation Tax Credit Can Make a Difference in Where Firms Locate Research Facilities," CPA Journal. June 2002.
  • Billings, B.A., Musazi, B. and A Hwang. "Effects of the Alternative Minimum Tax on Banks? Municipal Bond Investments," Advances in Taxation, 14: 209-243.
  • Billings, B.A., Glazunov, S. and M. Houston. Fall 2001. "Economic Determinants of Corporate Research and Development Spending," R&D Management, 31(4): 465-477.
  • Billings, B.A. and Y. Fried. 1999. "The Effects of Taxes on Research and Experimentation in the U.S. Private Sector: Moderating Effects of Organizational Characteristics," R&D Management 29(3): 289-301.
  • Billings, B.A. and J.R. McGowan. 1997. "An Analysis of the European Community VAT: Implications for U.S. Tax Policy," Journal of International Accounting, Auditing and Taxation, 6(2): 1-15.
  • Billings, B.A., Green, B. and W. Volz. 1996. "Selection of Forum for Litigated Tax Transactions," Journal of Applied Business Research 12(4): 28-42.
  • Billings. B.A. 1996. "Capital Allocation: How the U.S. Compares with Other Major Industrialized Nations," Applied Economics 28(3): 353-362.
  • Billings, B.A. and D.L. Crumbley. 1996."The Use of Regression Analysis as Evidence in Litigating Tax Related Issues," Journal of Applied Business Research 12(3): 97-107.
  • Billings, B.A. and A. Yaprak. 1995. "Inventive Efficiency: How the U.S. Compares with Japan," R&D Management 25(4): 365-376.
  • Billings, B.A. 1994. "The Economic Impact of Taxes on Financial Characteristics of the Natural Resource Industry," Public Finance Quarterly 22(4): 439-461.
  • Billings, B.A., McGowan, J.R. and F. Alnajjar. 1994. "An Inter-Country Comparison of the Research & Development Tax Credit," Accounting Horizons 8(1): 19-34.
  • Billings, B.A. and W. Volz. 1993. "U.S. Tax Policy Towards Foreign Operations Hamper International Competitiveness of U.S. Multinationals," Journal of Applied Business Research 10(2): 74-81.
  • Billings, B.A. and T. Pittman. 1993. "How To Be Probate Free," Best's Review 93(10): 76-79.
  • Billings, B.A., Alvin, G. and J. Schroeder. 1992. "Differences in U.S. and Japanese Tax Policy towards Technology," Journal of International Accounting, Auditing, and Taxation 1(2): 161-175.
  • Billings, B.A., McGowan, J.R. and F. Alnajjar. 1992. "Foreign Governments' Response to Recent U.S. Tax Legislation Affecting Foreign Controlled U.S. Based Corporations," Journal of World Trade 26(1): 85-98.
  • Billings, B.A. and G.A. McGill. 1992. "The Effect of Base Changes in the Incremental Research and Experimentation Tax Credit," Tax Notes 54(1): 1155-1161.
  • Billings, B.A. and D.L. Crumbley. 1992. "Minimum Royalties: Home Run and Walk for Taxpayers in Recent Circuit Court Decisions," Petroleum Accounting and Financial Management 11(2): 151-160.
  • Billings, B.A., Smith, M. and D.L. Crumbley. 1992. "Are U.S. Tax Court Decisions Subject to the Bias of the Judge?" Tax Notes 55(1): 1259-1266.
  • McGowan, J.R. and B.A. Billings. 1991. "Recent U.S. Tax Legislation Affecting U.S. Based Foreign Controlled Entities," Oil and Gas Quarterly 40(1): 54-62.
  • Billings, B.A. and L. Weld. 1991. "Definition of Cooperative Housing Corporation," CPA Journal 61(7): 62-73.
  • Billings, B.A. and L. Weld. 1991. "Economic Impact of Limiting Itemized Deductions," CPA Journal 61(4): 88-91.
  • Billings, B.A. and J. Schroeder. 1991. "Research and Experimentation as an Investment Alternative: The Effect of the Incremental Tax Credit," CPA Journal 61(1): 60-80.
  • Billings, B.A., Bajor, L.A. and A. Gourdji. 1990. "Competitive Tax Disadvantages Faced By U.S. Multinationals: How to Address Them," Columbia Journal of World Business 25(4): 28-39.
  • Billings, B.A. and G.A. McGill. 1990. "Tax Sparing on U.S. Multinationals," Tax Notes 48(5): 615-618.
  • Billings, B.A. and G.A. McGill. 1990. "Uniform Capitalization Rules and Inventory Planning," Journal of Accountancy 170(1): 119-122.
  • Roberts, M.L., Billings, B.A. and G.A. McGill. 1990. "A Note on Evaluating Stock Price Responses to Accounting Method Changes After the Alternative Minimum Tax," Financial Management 19(1): 7.
  • Billings, B.A. and L. Weld. 1990. "Taxable Business Acquisitions: Issues and Answers," CPA Journal 60(6): 42-48.
  • Crumbley, D.L., Billings, B.A. and V. Nichols. 1989. "Making the Election to File Consolidated Tax Returns," Oil & Gas Tax Quarterly 38(2): 302-327.
  • Englebrecht, T.D., Roberts, M.L. and B.A. Billings. 1989. "Phantom Taxes and Phantom Income: A Study in Accounting Misconceptions Applied to Regulated Utilities," Accounting Horizons 3(1): 43-53.
  • Billings, B.A. and G.A. McGill. 1989. "Safe Haven Interest Rates and Interest Free Periods for Loans Between Commonly Controlled Taxpayers," Journal of Corporate Taxation 16(3): 257-260.
  • Billings, B.A. and J. Messer. 1988. "How To Cope With The Uniform Capitalization Rules," Journal of Corporate Taxation 15(4): 324-339.
  • Billings, B.A. and G.A. McGill. 1989. "The Deemed Paid Foreign Tax Credit: Earnings and Profit Utilization and Translation Clarifications," Taxes The Tax Magazine 67(1): 48-59.
  • Billings, B.A. and D.L. Crumbley. 1988. "Financial Difficulties of Governmental Units," CPA Journal 58(10): 52-61.
  • Billings, B.A., Messer, J. and T.D. Englebrecht. 1988. "Tax Planning for Corporate Liquidations," Tax Advisor 19(1): 5-13.
  • Billings, B.A. and L. Ryan. 1988. "Making the S Election with Built-in Gain," Journal of Corporate Taxation 14(4): 283-300.
  • Billings, B.A., Messer, J. and M. Pendley. 1988. "Installment Sales Reporting Under the TRA," Tax Advisor 19(2): 102-107.
  • Roberts, M.L. and B.A. Billings. 1988. "Pre-Combination Tax Attributes-TRA 86," CPA Journal (February): 48-54.
  • Billings, B.A. 1987. "Tax Sheltered Investments After TRA 1986," Business 37(4): 39-42.
  • Billings, B.A. 1987. "Doing Business After TRA 1986," Business 37(3): 47-49.
  • Billings, B.A. and D.L. Crumbley. 1987. "Bankruptcy Provisions for Limited Partnerships," CPA Journal 57(2): 58-63.
  • Billings, B.A. and D.L. Crumbley. 1987. "Economic Consequences of Home Ownership," Journal of Real Estate Taxation 14(4): 343-359.
  • Billings, B.A. and T.D. Englebrecht. 1987. "Bypassing the Probate Process," Best Review 88(8): 28-39.
  • Englebrecht, T.D. and B.A. Billings. 1987. "The Impact of the TRA of 1986 on Trusts Estates, and Gifts," CPA Journal 57(2): 50-57.
  • Englebrecht, T.D. and B.A. Billings. 1987. "Tax Reform 1986: Implications for Financial Institutions," Bankers Magazine (January-February): 30-37.
  • Billings, B.A., Nixon C. and K. Putnam. 1987. "Foreign Transfers of Intangible Property Rights," The Tax Magazine 65(3): 186-193.
  • Billings, B.A. and L. Patterson. 1987. "Consolidated Tax Returns: Excess Loss Account," The Oil & Gas Tax Quarterly 36(2): 249-265.
  • Smith, L.M. and B.A. Billings. 1986. "Taxation and Financial Reporting Regarding the Economic-Out Clause," The Oil & Gas Tax Quarterly 35(1): 115-121.
  • Billings, B.A. 1985. "Minimizing the Pain on Burnout," Oil & Gas Tax Quarterly, 33(3): 462-480.
  • Crumbley, D.L., Billings, B.A. and H. Jensen. 1985. "Significant Developments in C Reorganizations," Tax Executive 37(3): 244-255.
  • Crumbley, D.L. and B.A. Billings. 1985. "Preservation and Tax Benefits," Tax Advisor, 16(6): 363-370.

Chapters in Textbooks and Handbooks

  • Billings, B.A. (1994-97). "The Alternative Minimum Tax and Tax Credits," Chapter 14 in Federal Taxation Individual, Houston, TX: Dame Publications.
  • Billings, B.A. (1994-97). "The Corporate Alternative Minimum Tax and Tax Credits," Chapter 13 in Federal Taxation Individual, Houston, TX: Dame Publications.
  • Billings, B.A. and D.L. Crumbley. August 1992. "Detecting and Curing Financial Difficulties," Chapter 36 in Handbook of Governmental Accounting, edited by N. Apostolou. New York, N.Y: John Wiley & Sons.
  • Billings, B.A. and D.L. Crumbley. 1988. "Dealing with Tax Shelters," Chapter 9 in Handbook of Accounting for Natural Resources, edited by D.L. Crumbley. New York, N.Y: McGraw Hill Book Company.
  • Billings, B.A., Higgins, M. and T. Englebrecht. 1988."Avoiding Probate," Chapter 5 in Handbook of Estate Planning, edited byD.L. Crumbley. Homewood, IL: Dow Jones Irwin, Inc.
  • Billings, B.A. and J.J. Maier. 1988. "Planning for the Single Individual," Chapter 43 in Handbook of Estate Planning, edited by D.L. Crumbley. Homewood, IL: Dow Jones Irwin.
  • Billings, B.A. and D.L. Crumbley. 1988. "Detecting and Curing Financial Difficulties," Chapter 35 in Handbook of Governmental Accounting and Finance, edited by N. Apostolou and D.L. Crumbley. New York; N.Y: John Wiley and Sons.

Conference Proceedings

  • Billings, B.A. 1994. "Has Taxable Income Overtaken Financial Reporting Income?" Proceedings of the Tax Foundation, Washington, D.C.
  • Billings, B.A. and J. Schroeder. 1992. "Capital Allocation: How the U.S. Compares with Other Major Industrialized Nations," Research Forum, American Accounting Association, Washington, D.C.
  • McGowan, J.R. and B.A. Billings. 1991. "Record Keeping Requirements Affecting Foreign Controlled U.S.-Based Corporations and the Response of Foreign Governments," Proceedings of the Tax Foundation, Washington, D.C.
  • Billings, B.A. 1991. "Holdover Tax Provisions from the 1960's Hamper U.S. Competitiveness Abroad," Proceedings of the American Accounting Association, Midwest Region.
  • Billings, B.A. 1991. "Research and Development Tax Policy Critical to U.S. International Competitiveness," U.S. House of Representatives, House Ways and Means Committee, Washington, D.C.
  • Billings, B.A. 1990. "R&D Tax Policy: A Study in Conflict - Opportunity for Change," Proceedings of the Tax Foundation, Washington, D.C.
  • Billings, B.A. 1990. "Assessing U.S. Tax Policies Towards International Investment: An Opportunity for Change," Proceedings of the Tax Foundation, Washington, D.C.
  • Billings, B.A. 1990. "Competitive Tax Disadvantages Faced By U.S. Multinationals," Tax Foundation Special Report, Washington, D.C.
  • Billings, B.A. and W. Smith. 1988. "Economic Consequences of the Uniform Capitalization Rules," Proceedings of the American Accounting Association, Southeast Region.
  • McGill, G.A. and B.A. Billings. 1988. "The Use of Tax Incentives to Encourage Exports: An Empirical Examination of the Impact of the DISC/FSC Provisions on the level of U.S. Product Exports," Proceedings of the American Accounting Association, Southeast Region.
  • Billings, B.A. 1987. "A Gambler's Ruin Approach to Predicting the Financial Plight of Thrifts," Proceedings of the American Accounting Association, Southeast Region.

Professional Memberships

  • American Accounting Association
  • American Taxation Association
  • Tax Foundation