Sonja Pippin headshot

Sonja Pippin

Professor of Accounting, MAcc Program Director

Summary

"My name is Sonja Pippin, and I am an associate professor in the accounting department at the University of Nevada, Reno. I came to the University in 2006 - immediately after receiving my Ph.D. from Texas Tech University. I have taught courses in individual and business entity taxation at the undergraduate and graduate level, as well as financial accounting for undergraduate and graduate students. I really enjoy learning about and teaching the tax and financial accounting issues related to business decisions. Students who have taken classes with me also know that I can get really excited about balance sheets and balancing in general.

My research is mostly related to taxes and tax policy. I have published articles in academic journals (for example the Journal of Legal Tax Research and in Advances in Taxation) and in practitioner-oriented journals, such as the Journal of Accountancy, Strategic Finance, and the CPA Journal.

I am a member of various professional groups and have taken on various service assignments with all of them. Important organizations for us accounting and tax professors are: the American Accounting Association (AAA) and its section American Taxation Association (ATA), the National Tax Association, the American Institute of CPAs and the NV Society of CPAs."

Professional Experience

  • Associate Professor, Department of Accounting and Information Systems, College of Business, University of Nevada Reno: July 2012 to present. (Courses taught: Financial Reporting & Analysis for MBA Students; Principles of Financial Accounting, Individual Taxation; Taxation of Business Entities I & II; Taxation of Flow-through Entities; Taxation of C Corporations; and Estate & Gift Tax.)
  • Director of the Master of Accountancy Program, Department of Accounting and Information Systems, College of Business, University of Nevada Reno: October 2011 to present.
  • Assistant Professor, Department of Accounting and Information Systems, College of Business, University of Nevada Reno: July 2006 to June 2012.
  • Tax Consultant, Excelsis Accounting Group (formerly Mark Bailey & Co., Ltd.): January 2009 to present.
  • Teaching Assistant, Area of Accounting, College of Business Administration, Texas Tech University: January 2002 to May 2006; Department of Classical and Modern Languages and Literature, College of Arts and Sciences, Texas Tech University: August 1999 to May 2000. (Courses taught: Individual Taxation, Principles of Managerial Accounting, Taxation of Business Entities I, and Introduction to German.)
  • Intern, Tax Department, Deloitte & Touche, LLP, Dallas, TX: Spring 2001.
  • Intern and Staff, Ernst Basler & Partner, Zürich, Switzerland: September 1997 to May 1999.
  • Intern, Deutsches Institut für Urbanistik, Berlin Germany: Summer 1996.

Recent Academic Research Presentations

  • Hunt, N., Pippin, S. E., Vreeland, J., Wong, J., "What Can the Presidents’ Tax Returns Tell Us? A Research Note Comparing their return data with that of the Average American", UNR College of Business & SGH Warsaw School of Economics: Joint Research Symposium: Entrepreneurship, Economic Development, and Public Policy, Academic, Workshop, Reno, NV (December 7, 2018).
  • Pippin, S.E., Wong, J., Mason, R. AAA Annual Conference, “Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad,” National Tax Association (NTA), Philadelphia, PA (November 12, 2017)
  • Pippin, S.E., Wong, J., Mason, R. AAA Annual Conference, “Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad,” American Accounting Association (AAA), San Diego, CA (August 8, 2017).
  • Pippin, S.E., Tosun M.S., IIPF Annual Congress 2016, “Business Entity Choice, Entrepreneurship, and State Tax Policy,” International Institute of Public Finance (IIPF), South Lake Tahoe, CA (August 11, 2016).
  • Pippin, S.E., Tosun M.S., NTA Annual Conference 2015, “Business Entity Choice, Entrepreneurship, and State Tax Policy,” National Tax Association (NTA), Boston, MA (November 19, 2015).
  • Jackson, M., Pippin, S. E., Wong, J., ATA Mid-Year Meeting and JATA/JLTR Conferences, “Court Rulings in Estate Tax Cases: Is Gender a Factor?” American Taxation Association, San Antonio, TX (February 21, 2014).
  • Jackson, M., Pippin, S. E., AAA 2013 Western Region Meeting, “’Temporary’ Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers,” American Accounting Association (Western Region), San Francisco, CA (April 26, 2013).
  • Jackson, M., Pippin, S. E., ATA Mid-Year Meeting and JATA/JLTR Conferences, “’Temporary’ Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers,” American Taxation Association, San Diego, CA (February 22, 2013).
  • Tchigriaeva, E., Pippin, S. E. 2012 NTA Annual Conference, “Estate Taxes, Charitable Giving, and Transfers to Spouses: Evidence from the Economic Growth and Tax Relief Reconciliation Act,” National Tax Association (NTA), Providence, RI (November 15, 2012).
  • Jackson, M., Pippin, S. E., Wong, J., AAA Annual Conference, “Asset and Business Valuation in Estate Tax Cases: The Role of the Courts,” American Accounting Association (AAA), National Harbor, MD (August 8, 2012).
  • Pippin, S. E., Tosun, M. S., Second Workshop on Current Research in Taxation, “Tax Harmonization in the European Union and the Euro-Zone: A Multilateral Analysis of Tax Systems,” European Institute for Advanced Studies in Management, Münster, Germany (July 2, 2012).
  • Jackson, M., Pippin, S. E., Wong, J., AAA Western Region meeting, “Asset and Business Valuation in Estate Tax Cases: The Role of the Courts,” American Accounting Association (AAA), Vancouver, WA (April 20, 2012).
  • Pippin, S. E., Mason, R., Vreeland, J. AAA Western Region meeting, “The Effective Capital Gains Tax Rate and Associated Policy Implications for the United States,” American Accounting Association (AAA), Vancouver, WA (April 20, 2012).
  • Pippin, S. E., Mason, R., Pack-Baleme, T., ATA midyear meeting and JATA/JLTR Conferences, "The Tax Consequences of Surrogacy," American Taxation Association (ATA), Denver, CO (February 19, 2010).
  • McLeod, A., Pippin, S. E., Catania, V., 15th AMCIS Conference, "Using Technology Acceptance Theory to Model Individual Differences in Tax Software Use," Americas Conference on Information Systems, San Francisco, CA (August 9, 2009).
  • Mills, J. R., Pippin, S. E., 14th International Conference on Gambling and Risk Taking, "Identifying Relevant Financial Information for Evaluating New Gaming Proposals," The Institute for the Study of Gambling & Commercial Gaming, Stateline, NV (May 26, 2009).
  • Pippin, S. E., Tosun, M., Annual Meeting of the Public Choice Society, "Availability and Use of Direct Democracy Measures: Evidence from Swiss Cantons," Public Choice Society, Las Vegas, NV (March 6, 2009).
  • McLeod, A., Pippin, S. E., HICSS-42, "Security and Privacy Trust in E-Government: Understanding System and Relationship Trust Antecedents," Hawaii International Conference on System Sciences, Waikoloa, Big Island, HI (January 2009).
  • Pippin, S. E., Tosun, M. S., 3rd Year-End Conference, "Availability and Use of Direct Democracy Measures: Evidence from Swiss Cantons," Swiss Economists Abroad, Zurich, Switzerland (December 22, 2008).
  • Pippin, S. E., Tosun, M. S., 2008 NTA Annual Conference, "Improving Effectiveness of E-Government Policies: The Example of Federal E-Filing and Underprivileged Taxpayer Groups," National Tax Association, Philadelphia, PA (November 20, 2008).
  • Buchheit, S., Dalton, D., Downen, T., Pippin, S. E., 2008 Annual Meeting, "Active Feedback Learning and M.S.A. Student Subjects: An Extension of Luft and Shields (2001)," American Accounting Association, Anaheim, CA (August 6, 2008).
  • McLeod, A., Pippin, S. E., Mason, R., 2008 Annual Meeting, "Possible Determinants of Individual Taxpayers' Intention to Use Tax Preparation Software: Some Empirical Evidence from A Pilot Survey," American Accounting Association, Anaheim, CA (August 6, 2008).
  • McLeod, A., Pippin, S. E., Mason, R., 7th ISOneworld, "Individual Taxpayer Intention to Use Tax Preparation Software: Experience, Trust and Perceived Risk," Information Institute, Las Vegas, NV (June 3, 2008).
  • Pippin, S. E., Purvis, S.E.C., 5th International Conference on Business, "The Worst of Both Worlds: The Financial and Tax Accounting Treatment of Mandatorily Redeemable Preferred Stock," The Business Research Division of the Athens Institute for Education and Research, Athens, Greece (July 3, 2007).
  • Pippin, S. E., Wong, J. A., Mason, R. M., ATA midyear meeting and JATA/JLTR conferences, "The Federal Tax Implications of Redating Stock Option Grant Dates and Exercise Dates," American Taxation Association, San Antonio, TX (February 23, 2007).

Other Professional Presentations

  • Pippin. S. E., “Estate Tax Planning” Nevada Society of CPAs, Reno Chapter Luncheon (February 20, 2013).
  • Pippin, S. E., “Estate Tax Planning after the Election” Breakfast Meeting of the Estate Planning Council of Northern Nevada (November 13, 2012).

Recent Publications

In Refered Journals

  • Kingston, J., Pippin, S.E. (2019). Foreign Investment in U.S. Real Estate. Strategic Finance. September 2019.
  • Guo, S., Pippin, S.E. (2019). Tax Treatment of Clawbacks. Strategic Finance. 100(12): 16-18.
  • Hunt, N., Pippin, S. E., Vreeland, J., Wong, J., (2019). What Can Presidential Tax Returns Tell Us? Tax Notes, 163(5): 719-722.
  • Pippin, S. E., Wong, J., Mason, R. (2018). Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad. Advances in Taxation, 25, 91-117.
  • Weber, J., Pippin, S. E., Vreeland, J., Wong, J. (2018). Mandatory Nonfinancial Reporting in the EU: Implications for U.S. CPAs. The CPA Journal.
  • Carstensen, E., Pippin, S.E. (2017). Developing Trends in the Tax Accounting Industry and Alternative Career Options for Accountants. Today’s CPA (forthcoming).
  • Pippin, S.E. (2017). Trusts and estates: Uses and tax consideration. Journal of Accountancy, 223(2): 52-57.
  • Pippin, S.E., Tosun, M.S. (2016). Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems. Financial Theory and Practice, 40(4): 437-461.
  • Pippin, S.E., Weber, J.L. (2016). Benefit Corporations and B Corporations: New Opportunities for Accountants. The CPA Journal, 86(8): 54-57.
  • Bergner, J., Pippin, S.E., Weber, J.L., Wong, J. (2016). The Inclusion of Sustainability in the Accounting Curriculum. The CPA Journal, 86(6): 64-67.
  • Mason, R., Pippin, S.E. (2016). Taxes: The AMT and the Minimum Tax Credit. Strategic Finance, 98(6).
  • Pippin, S.E. (2016). Taxes: Reporting Foreign Income. Strategic Finance. 98(3).
  • Mason, R., Pippin, S.E. (2015). Taxes: The Standard Deduction or Itemized? Strategic Finance, 97(12): 14–16.
  • Jackson, M., Pippin, S. E., Wong, J. (2014). Court Rulings in Estate Tax Cases: Is Gender a Factor? Journal of Legal Tax Research. 12(2): 74–84.
  • Tosun, M., Pippin, S. E. (2014). Electronic Tax Filing in the United States: An Analysis of Possible Success factors. Electronic Journal of e-Government, 12(1): 22–38.
  • Jackson, M., Pippin, S. E. (2014). “Temporary” Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers. Journal of Legal Tax Research, 11(2): 53-67.
  • Jackson, M., Pippin, S. E., Mason, R. (2013). Marital Status after DOMA. The CPA Journal, 83(10): 40-43.
  • Jackson, M., Pippin, S. E., Wong, J. (2013). Asset and Business Valuation in Estate Tax Cases: The Role of the Court. Journal of the American Taxation Association, 35(2): 121-134. 
  • Pippin, S. E., Mason, R. (2013). Expensing vs. Capitalizing Business Property in Light of ATRA. Strategic Finance, 94(4), 8-12.
  • Downen, T., Buchheit, S., Dalton, D., and Pippin, S. E. (2012) Outcome Feedback, Incentives, and Performance: Evidence from a Relatively Complex Forecasting Task. Behavioral Research in Accounting, 24(2): 1-20.
  • McLeod, A., and Pippin, S. E. (2012). Tax Software Acceptance: How do Professional Users Differ from Novices? International Journal of Business Information Systems, 10(3): 312-327.
  • Pippin, S. E. and Tosun, M. S. (2012). Political Economy of Taxing Services in the United States. Public Finance and Management Special Issue on Local Taxation, 12(1): 51-73.
  • McLeod, A., and Pippin, S. E. (2012). Toward Multi-Dimensional Trust: Exploring Antecedents to Trust in a Complex Domain. International Journal of Business Information Systems, 9 (2): 222-238.
  • Carslaw, C., Pippin, S. E., and Mason, R. (2012). Are Public Sector Auditors more Effective than Private Sector Audit Firms when Auditing Governmental Entities? Some Evidence from the United States Counties. Public and Municipal Finance, 1(1): 49-57.
  • McLeod, A., Pippin, S. E., and Wong, J. A. (2011). Revisiting the Likert Scale: Can the Fast Form Approach Improve Survey Research. International Journal of Behavioural Accounting and Finance, 2(3/4): 310-327.
  • Mason, R., and Pippin, S. E. (2011). What is the True Tax Rate on Investments in Precious Metals? Strategic Finance, 93(3):17-19.
  • Pippin, S. E., and Mason, R. (2010). “Basis Bumping”: Tax Planning in Light of the 2001 and 2003 Tax Act Sunsets. Strategic Finance, 92(5).
  • Pippin, S. E., Mason, R., and Pack-Baleme, T. (2010). The Federal Tax Consequences of Surrogacy. Journal of Legal Tax Research, 8(1): 70-87.
  • Pippin, S. E. (2010). Income Tax Accounting for Trusts and Estates. Journal of Accountancy, 210(4): 62-67.
  • Mills, J., Pippin, S. E., Carslaw, C., and Mason, R. (2010). Silver City: A Case Study. Journal of Business Case Studies, 6(5): 41-48.
  • McLeod, A., Pippin, S. E., Simkin, M. (2010). Twenty Computer Myths for CPAs. Today’s CPA, 37(6): 30-35.
  • Pippin, S. E., Tosun, M. S., Carslaw, C., and Mason, R. (2010). Property Tax and Other Wealth Taxes Internationally: Evidence from OECD Countries. Advances in Taxation, 19: 145-169.
  • Pippin, S. E. (2010). Tax Treatment of Adoption Expenses. Journal of Accountancy, 209(4): 44-48.
  • Pippin, S. E. (2010). The Never-Taxed Estate. The CPA Journal, 80(2): 14-15.
  • Pippin, S. E., McLeod, A., and Catania, T. (2010). What is Important to Tax Software Users? The CPA Journal, 80(2): 68-72.
  • McLeod, A., Pippin, S. E., and Mason, R. (2009). Individual Taxpayer Intention to Use Tax Preparation Software: Examining Expertise, Experience, Trust and Perceived Risk. Journal of Information Science and Technology, 6(1): 25-44.
  • Pippin, S. E. (2009). Taxation of Individuals Working for International Organizations: Different Treatment for U.S. Citizens and Permanent Residents? TaxNotes.
  • Pippin, S. E., Mason, R., and Carslaw, C. (2009). Tax Tip for Individuals: Beyond Community Property for Married Couples with Children Who Live Apart. Today’s CPA, January/February 2009: 32-33.
  • Pippin, S. E., Mason, R., and Carslaw, C. (2008). Tax Rebate Checks as Economic Stimulus. The CPA Journal, 78(8), 6-10.
  • Pippin, S. E., Wong, J., and Mason, R. (2007). The Federal Tax Implications of Redating Stock Option Grant Dates and Exercises Dates. Journal of Legal Tax Research, 5(1), 79-98.

Other Professional Publications

  • Pippin, S. E., Wong, J., and Mason, R. (2015). A Study of the Consequences of the Foreign Account Tax Compliance Act on Americans Living Overseas: Survey Results and Interpretations. Final Report of a study conducted in cooperation with the American Citizens Abroad Global Foundation.
  • Pippin, S. E., and Tosun, M. S. (2011). Consequences of Expanding the State Sales Tax to Services in Nevada. College of Business Applied Research Award Project Report.
  • Pippin, S. E. California Taxes for Nevada Businesses. Reno, NV: Reno Gazette Journal.
  •  Mason, R., and Pippin, S. E. (2008). County Boards of Equalization in Nevada. LexisNexis Practice Insights.
  •  Mason, R. and Pippin, S. E. (2008). Statutory Determination of Taxable Value and Assessed Value of Real Property in Nevada: Basic Grounds for Challenging Assessments. LexisNexis Practice Insights.
  •  Mason, R. and Pippin, S. E. (2008). The Nevada State Board of Equalization. LexisNexis Practice Insights.

Other Research and Working Papers

  • Hunt, N., Pippin, S. E., Wong, J. “What Can the Presidents’ Tax Returns Tell Us? A Research Note Comparing Their Return Data with that of the Average American”
  • Pippin, S. E. and Tosun, M.S. “Entrepreneurship and tax policy in different U.S. states” 
  • Mason, R., Pippin. S. E., and Wong, J. “The perceived and actual impact of foreign tax reporting rules on U.S. taxpayers living abroad: detailed analysis of survey results”

Other Activities:

 Department:

  • Undergraduate advisor (2007-2011); graduate advisor (2011 to present)
  • Chair of the search committee 2012 – 2016
  • Director of the Masters of Accountancy program (2011 to present)
  • Chair of the curriculum sub-committee: 150 hour program (2009)
  • Co-chair of the college personnel committee (since 2012) 

College of Business:

  • Faculty Senate (College of Business Senator) (since August 2015)
  • Chair of the College of Business curriculum committee (since August 2013; member since August 2010)
  • Member of the scholarship committee (2010–2013)

University:

  • College of Liberal Arts review committee (2008/2009)
  • Work-Family-Taskforce (2006–2009)
  • Summer Scholar Program (2008 & 2009)

American Taxation Association (ATA); Section of the American Accounting Association (AAA):

  • Webmaster (2014 to present)
  • Chair of the ATA Technology Committee (2009–2013)
  • Member of the ATA Technology Committee (2008/09 & 2013/2014)

Referee and discussant:

  • International Institute of Public Finance: Annual Congress, August 2016
  • American Accounting Association: Midyear Meeting of the AAA Western Region, April 2012.
  • American Accounting Association: Annual Meeting, August 2012 & 2008.
  • National Tax Association: Annual Conference on Taxation, November 2007.
  • University of Fribourg/University of Berne: Accounting Research Workshop, June 2007.
  • Ad hoc reviewer for the Journal of Financial Theory and Practice, the Journal of Legal Tax Research, Journal of Accounting Education, and Advances in Taxation.

Professional:

  • Board member of the Reno Chapter of the Nevada Society of CPAs (since 2013)

Education

  • Ph. D. Texas Tech University, 2006. Major: Business Administration (Accounting/Tax)
    • Dissertation Title: “An Analysis of the Impact of Tax Systems on Income Distribution, Poverty, and Human Well-being: Evidence from Cross-Country Comparisons”
    • Dissertation Committee: John Masselli (chair), David Malone, Robert Ricketts, Bradley Ewing
  • M.S. Texas Tech University, 2001. Major: Accounting (Tax)
  • M.S. University of Zürich, Zürich (Switzerland), 1998. Major: Geography. Minor: History.
    • Thesis Title: “Grenzüberschreitende Zusammenarbeit und nachhaltige Entwicklung in der Bodenseeregion” (Cross-border Cooperation and Sustainable Development in the Lake Constance Area)

Professional Certifications

  • Certified Public Accountant, Colorado Board of Accountancy (#0031202; Active)

Selected Honors and Awards

  • College of Business Graduate Faculty Excellence in Teaching Award for Executive MBA 2017.
  • College of Business Graduate Faculty Excellence in Teaching for Accounting Award 2013, 2015, and 2016.
  • $5,000 Summer Stipend Program, sponsored by the College of Business’ Corporate Partners (together with Mehmet Tosun): “Consequences of Expanding the State Sales Tax to Services in Nevada” (2010)
  • Beta Gamma Sigma College of Business Researcher of the Year (March 2011 for 2010 year))
  • Beta Alpha Psi Accounting Faculty of the Year (April 2009 for 2008/2009 year)
  • Dean’s Excellence in Teaching Award for Outstanding Ph.D. Student Teachers (2005)
  • Distinguished Graduate Master of Science in Accounting (2001)

 

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