Fulton Hall 552A
Telephone: 617-552-8250
Email: benjamin.yost@bc.edu
ORCID 0000-0002-0415-8986
Taxation; Mergers & Acquisitions; Corporate Disclosures; Economic Spillovers.
Professor Benjamin Yost earned his Ph.D. from the Massachusetts Institute of Technology. His research investigates the (often unintended) consequences of taxes and tax enforcement on individual and corporate decisions. He is also interested in the role of economic spillovers and peer effects on corporate outcomes. His work has appeared in leading academic journals such as the Journal of Accounting and Economics, Journal of Accounting Research, and The Accounting Review. In 2018, Professor Yost received the American Accounting Association Competitive Manuscript Award as well as the ATA/PwC Outstanding Tax Dissertation Award for his paper “Locked-in: The effect of CEOs’ capital gains taxes on corporate risk-taking.” Prior to pursuing doctoral studies, Professor Yost worked for Ernst & Young as a senior tax associate, where he earned his CPA designation.
At the Carroll School, Professor Yost teaches undergraduate financial accounting. He has received a "Teaching Star" distinction from the Dean and teaching committee for outstanding teaching, based on having received highly favorable evaluations from students, while also challenging them intellectually.
“Do tax-based proprietary costs discourage public listing?” Journal of Accounting and Economics, 75 (2-3), 101553. April-May, 2023.
“Does tax enforcement deter managers' self-dealing?” (With Susan Shu.) Journal of Accounting and Economics, 74 (1), 101512. August, 2022.
“CEO tax effects on acquisition structure and value.” (With Michelle Hanlon and Rodrigo Verdi.) The Accounting Review, 96 (2), 333-363. March, 2021.
“Do firms strategically internalize disclosure spillovers? Evidence from cash-financed M&As.” (With Jinhwan Kim and Rodrigo Verdi.) Journal of Accounting Research, 58 (5), 1249-1297. December, 2020.
“Locked-in: The effect of CEOs' capital gains taxes on corporate risk-taking.” The Accounting Review, 93 (5), 325-358. September, 2018.
“When does the peer information environment matter?” (With Nemit Shroff and Rodrigo Verdi.) Journal of Accounting and Economics, 64 (2-3), 183-214. November, 2017
Prior to pursuing doctoral studies, Professor Yost earned his CPA license and worked as a senior tax associate in the McLean, VA office of Ernst & Young.