Recent Works
search all worksSorted by most recent date added to the index first, which may not be the same as publication date order.
2025 weblog post
Momentum Builds for Tax-Free Tips with Nathan Goldman
Lewellen, C. (2025, March 11). https://poole.ncsu.edu/thought-leadership/article/momentum-builds-for-tax-free-tips/
2025 weblog post
Should North Carolina Exempt NIL Income From Income Tax?
Lewellen, C., & Goldman, N. (2025, April 8). https://poole.ncsu.edu/thought-leadership/article/should-north-carolina-exempt-nil-income-from-income-tax/
2025 journal article
Endogeneity and the economic consequences of tax avoidance
Contemporary Accounting Research, 42(1), 702–730.
2025 magazine article
Arch Manning's $6.5 Million NIL Valuation Includes A Big Tax Advantage
Goldman, N. (2025, March 24). Forbes. https://www.forbes.com/sites/nathangoldman/2025/03/24/arch-mannings-65-million-nil-valuation-includes-a-big-tax-advantage/
2025 article
Addressing grand challenges: the problem of accountability for the corporate form
Taylor, E. Z., & Williams, P. F. (2025, February 26). ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, Vol. 2.
2025 journal article
Institutional Ties and Publications in Top Accounting Journals
Management Science.
2025 chapter
Climate change risks and business resilience strategies

2024 weblog post
An Unexpected Tax Burden: How North Carolina Will Tax Your Gambling Income Even if You Have Net Losses
Lewellen, C., & Goldman, N. (2024, April 24). https://poole.ncsu.edu/thought-leadership/article/an-unexpected-tax-burden-how-north-carolina-will-tax-your-gambling-income-even-if-you-have-net-losses/
2024 weblog post
Inside Shohei Ohtani’s Unusual Contract
Lewellen, C., & Goldman, N. (2024, September 23). https://poole.ncsu.edu/thought-leadership/article/inside-shoehei-ohtanis-unusual-contract/
2024 weblog post
Tax Law Changes Are On The Ballot
Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/tax-law-changes-are-on-the-ballot/
2024 weblog post
The ABCs of LLCs (and C and S Corps, Too)
Lewellen, C., & Goldman, N. (2024, May 31). https://poole.ncsu.edu/thought-leadership/article/the-abcs-of-llcs-and-c-and-s-corps-too/
2024 weblog post
The Pros and Cons of Wealth Taxes
Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/the-pros-and-cons-of-wealth-taxes/
2024 weblog post
The Tax Bill for NIL
Lewellen, C., & Goldman, N. (2024, September 5). https://poole.ncsu.edu/thought-leadership/article/the-tax-bill-for-nil/
2024 weblog post
The Tax Implications of Olympic Prizes
Lewellen, C., & Goldman, N. (2024, July 29). https://poole.ncsu.edu/thought-leadership/article/the-tax-implications-of-olympic-prizes/
2024 weblog post
What If Tips Didn’t Get Taxed?
Lewellen, C., & Goldman, N. (2024, August 26). https://poole.ncsu.edu/thought-leadership/article/what-if-tips-didnt-get-taxed/
2024 conference paper
Addressing Grand Challenges: The Problem of Accountability for the Corporate Form
2024 SASE Conference. Presented at the 2024 SASE Conference, University of Limerick, Limerick, Ireland.
Event: 2024 SASE Conference at University of Limerick, Limerick, Ireland on June 28, 2024
2024 journal article
Does Complex Regulation Create Insider Trading Opportunities?
SSRN Electronic Journal.
2024 conference paper
A Discussion of Risks Associated with Diverging State Government Policies and Regulations
NC State ERM Initiative Advisory Board Meeting. Presented at the NC State ERM Initiative Advisory Board Meeting.
Event: NC State ERM Initiative Advisory Board Meeting
2024 conference paper
Evaluating Long-Term Risks
NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop. Presented at the NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop.
Event: NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop
2024 conference paper
Evaluating Risk Identification Processes
NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop. Presented at the NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop.
Event: NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop
2024 weblog post
Inside Shohei Ohtani’s Unusual Contract
Goldman, N., & Lewellen, C. (2024, September 23). https://poole.ncsu.edu/thought-leadership/article/inside-shoehei-ohtanis-unusual-contract/
2024 weblog post
Tax Law Changes Are On The Ballot
Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/tax-law-changes-are-on-the-ballot/
2024 weblog post
The Tax Bill for NIL
Goldman, N., & Lewellen, C. (2024, September 5). https://poole.ncsu.edu/thought-leadership/article/the-tax-bill-for-nil/
2024 weblog post
The Tax Implications of Olympic Prizes
Lewellen, C., & Goldman, N. (2024, July 29). https://poole.ncsu.edu/thought-leadership/article/the-tax-implications-of-olympic-prizes/
2024 journal article
The Challenge of Challenging Tax Laws as Unconstitutionally Vague
The ATA Journal of Legal Tax Research.
