Fisher College of Business
Dept of Accounting and MIS
Ohio State University
2100 Neil Avenue
Columbus OH 43212-1144
614.292.4023
PhD, CPA, University of Illinois, Accounting, Tax Law, Public Finance Economics, 1979
BS, Carroll College (WI), Accounting, Information Technology, 1975
Age 59
|
Academic Positions |
Tax Faculty, 2003 to date |
Fisher College of Business Ohio State University |
|
Adjunct Tax Faculty, Law School, 2003
to date, as needed Founding Dean, School of Management, 2001 - 2002 Distinguished Professor, believed to be the only faculty member ever to hold that rank at Capital |
Capital University (OH) | |
|
Director of Accounting Programs, 1997-2001 |
Samford University (AL) | |
|
Wisconsin Distinguished Professor, 1979-96 Faculty Chair, School of Business Program Director, Master of Science in Taxation program |
UW-Milwaukee | |
| Visiting Associate Professor, 1984 | Arizona State University |
Career
Highlights Teaching awards: student groups, alumni, and university-level
Educator of the Year, Wisconsin Institute of CPAs
Panel of "Master Teachers," ATA (February 2009), AAA (May 2009), AAA (August 2012).
Keynote Address, Corporate Tax Reform, Rate Coalition briefing featuring Senator Rob Portman and Rep Pat Tiberi, OSU, 4/2012.
Founding Dean, Distinguished Professor, Capital University (OH) School of Management, 2001-2.
Over seventy scholarly and professional articles
Over twenty book titles, textbooks, and professional reference treatises
Research grant experience: About $875,000 plus overhead and expenses to date
Associate Editor, Journal of the ATA
Outside Tenure and Promotions Reviewer, about twenty universities
Fellow:
 |
American Accounting Association |
|
University of Illinois |
|
Ernst & Young |
|
National Center for Tax Education and Research |
About forty internet courses, continuing education for professionals, including several in multimedia format
Webcasts, media interviews, development of electronic learning support
| Teaching and Research Specialties
(scholarly work, graduate coursework, professional education) |
|
Academic dean, chair, and directorship positions. Personnel, compensation, long-range planning. Highlights:
|
Founding Dean, Capital University School of Management. Managed a staff of 8 and a full-time faculty of about 20. Adjunct, part-time, and Lifelong Learning faculty total about another 60. About 850 students in various degree programs. Revenue budget totaled about $5 million. Development work for School and university. Building relationships with business community. Media appearances. Design assistance for renovation of Troutman Hall, home of School. Specify faculty, professorship, and chair needs, including joint efforts with law school and seminary. Developed executive and alumni programs, corporate and off-campus certificate and graduate degree programs. Shared curricular, development, finance, and facilities expertise with top management. Committed to diversity in student body and faculty roster. Committed to maintaining and improving the accreditation statuses of the School. Focused on marketing and pricing strategies for the School’s various products. Web site innovations. |
|
Developed academic programs to levels of national success. Course development, faculty recruitment, student recruiting and retention, fundraising and securing resources, program evaluation, alumni relations. Worked with constituencies in the professions, and with university leaders up through president. Active with professionals in local offices of corporations, legal, and accounting firms in recruiting and professional functions. |
|
Faculty athletics representative, accreditation evaluations and visits, evaluation of programs, involving administrators through chancellor, trustees, alumni, business leaders. Concerned with fiscal integrity, governance and institutional control, and gender issues. Developed financial reporting standards and processes. |
Adult learning consultant, PricewaterhouseCoopers, Ernst & Young, Deloitte, other CPA and bar associations.
Highlights:
|
Drafted a revision of the complete continuing tax education plan for an international consulting firm, a division now with about ten thousand employees and about 500,000 annual credit hours of learning. Moved the learning culture into one focused on lifelong learning commitments, critical thinking models, integration of the firm's resources into the learning process, adopted electronic just-in-time learning where appropriate. This provost-level work resulted in a plan that was implemented with a few changes and still directs the application of adult learning for this large operation. |
|
Designed and developed courses and modules, applying adult learning techniques, and employing current technology as directed by the workplace, for various consulting firms. Implemented pilot and standard versions of dozens of new courses. The technological aspects of the coursework have changed several times since the plan was crafted, but the core of the learning philosophy remains strong and successful. |
|
Worked with design team to transfer large portions of courses to web versions, supported by network capabilities in place, and integrated with the participants' work experience. |
|
Evaluated the success of the programs, using traditional and innovative means, including electronic evaluations off-site. Adopt revisions suggested by the evaluations, and secure funding for the revisions. |
|
Developing teamwork skills, both in the design and development process, and in implementing the plan within the firm, working with business and professional leaders ranked at the top of their organization. |
Other relevant career highlights:
|
Worked with Alabama governor and legislature to develop and lobby for specific changes in the corporate income tax law. Used data from revenue department and computer modeling to provide revenue and expenditure estimates for various versions of the law change. Worked with attorney and CPA groups, business leaders, and legislators to have my version of the law change adopted. Unanimous vote put the proposal into law without further revision. |
|
Worked with Wisconsin professional groups and legislative committees to (1) permit public financing for a minor-league baseball stadium upgrade, and (2) address issues in computing state corporate taxable income. |
|
Many speaking and media engagements, an extremely popular and oft-quoted expert source. Developed the first nationally marketed software for estate tax planning by individuals. Extensive professional and community service, expert witnessing, computer consulting with schools and charities. |
"Tax Cheating: Illegal but Is It immoral?" book review, W. Raabe, TAX NOTES (April 29, 2013).
"S Corp Taxation: Level the Playing Field," C. Hennig, B. Sonnier, W. Raabe, J. Everett, TAX NOTES (April 22,2013).
"Reporting of Book-Tax Differences for Financial and Tax Purposes: A Case Study," B. Sonnier, C. Hennig, J. Everett, W. Raabe, JOURNAL OF ACCOUNTING EDUCATION (November 2012).
"Repatriated Earnings," J Everett, C Hennig, W Raabe, TAX NOTES (June 4, 2012). Reprinted in TAX NOTES INTERNATIONAL (June 25,2012).
"Planning Considerations When Converting a C Corporation to an LLC," J Everett, W Raabe, C Hennig, TAX ADVISER (February 2011).
Comments on 2010 tax legislation, CCH reference book and website, W Raabe, J Everett, C Hennig, (January 2011).
"Converting a C Corporation Into an LLC," J Everett, C Hennig, W Raabe, JOURNAL OF TAXATION (August 2010).
"Case Studies for Book-Tax Differences in the Classroom," C Hennig, W Raabe, J Everett, TAX ADVISER (August 2010).
"Roth Conversion Not Always the Best Idea," W Raabe, J Everett, C Hennig, JOURNAL OF ACCOUNTANCY (July 2010).
"Business Tax Incentives to Use or Lose by the End of 2009," C Hennig, J Everett, W Raabe, TAX NOTES (November 23, 2009).
"Evaluating the Accelerated Research and AMT Credits Election," J Everett, C Hennig, W Raabe, JOURNAL OF TAXATION (June 2009).
"Reportable Entity Partner Attribution Rules Exceed IRS Authority," C Hennig, J Everett, W Raabe, TAX NOTES (April 7, 2009).
Comments on 2009 stimulus tax legislation, CCH reference book and website, J Everett, C Hennig, W Raabe, (March 2009).
"Accelerated Credits Election," W Raabe, C Hennig, J Everett, TAX NOTES (January 13, 2009).
"University Athletic Programs Can Be Taxed on Unrelated Business Income," W Raabe, G Whittenburg, I Horowitz, PRACTICAL TAX STRATEGIES (April 2008).
"FIN 48 Compliance," C Hennig, W Raabe, J Everett, TAX ADVISOR (January 2008). Digested in the Encyclopedia Britannica, http://www.britannica.com/bps/additionalcontent/18/28108739/FIN-48-Compliance-Disclosing-Tax-Positions-in-an-Age-of-Uncertainty .
"2007 Tax Code Changes," C Hennig, W Raabe, J Everett, TAXES (November 2007).
"Schedule M-3 for Partnerships," C Hennig, W Raabe, J Everett, TAXES (October 2007).
"Problem Tax Clients: Opinions of Tax Professionals," D Fleming, M Doran, G Whittenburg, W Raabe, JOURNAL OF TAX PRACTICE AND PROCEDURE (May 2007).
"Navigating the Schedule M-3 Compliance Maze: Unanswered Questions and Unresolved Issues," J Everett, C Hennig, W Raabe, TAX NOTES (March 19, 2007).
"Public Charity Status," W Raabe, J Smith, TAXATION OF EXEMPTS (Jan/Feb 2007).
"Innocent Spouse Cases," G Whittenburg, I Horowitz, W Raabe, ADVANCES IN TAXATION (2006, 17th ed).
"Problem Tax Clients," M Doran, G Whittenburg, W Raabe, TAXES (September 2006).
"State and Local Tax Incentives," W Raabe, R Sawyers, ATA JOURNAL OF LEGAL TAX RESEARCH (2006 ed).
"Taxation of Royalty Trusts," R Toolson, D Sanders, W Raabe, TAX ADVISOR (August 2005), abstracted in September 2005 JOURNAL OF ACCOUNTANCY.
"Tenure Buyouts: Capital Gain Treatment," J Everett, W Raabe, J Gentile, ATA JOURNAL OF LEGAL TAX RESEARCH (2005 ed).
"The Black-Scholes Valuation Model in Tax Litigation," W Raabe, G Whittenburg, M Doran, TAX NOTES (December 2002)
“Liquidating Retirement Assets Tax-Efficiently,” W Raabe and R Toolson, AAII JOURNAL (May 2002), pp. 17 – 21.
“A Decision Model for the Lower Capital Gain Tax Rate,” G Whittenburg, W Raabe, J Lackritz, TAXES (October 2001), pp. 41 – 44.
“GAAP in Tax Litigation,” G Whittenburg and W Raabe, ADVANCES IN TAXATION (2001), pp. 205 - 218.
“Avoiding Penalties on Qualified Plan Withdrawals,” G Whittenburg, W Raabe, M Doran, PRACTICAL TAX STRATEGIES (July 2000), cover article.
"Combined and Consolidated Reporting for the Alabama Corporate Income Tax," W Raabe, STATE TAX NOTES (January 5, 1998), pp. 37 - 68.
"Is the Capital Asset Pricing Model Appropriate in Tax Litigation?" W Raabe and G Whittenburg, VALUATION STRATEGIES (January 1998), pp. 10 - 37.
"Taxation of the Virtual Office," W Raabe, D Blackwell, G Whittenburg, JOURNAL OF TAXATION OF THE HIGH-TECH INDUSTRY (June 1998), pp. 27 - 33.
"Improving Accountants’ Writing Skills," G Whittenburg, M Flatley, W Raabe, NATIONAL PUBLIC ACCOUNTANT (November 1998), pp. 22-30.
“Talking Tax: How to Make a Tax Presentation,” W Raabe and G Whittenburg, TAX ADVISER (March 1997), pp. 179 - 182.
"Federal and State Taxation of Cross-Border Trade," M Schadewald and W Raabe, TAXES (April 1997), pp. 218 - 229. [Partially funded by Ernst & Young Foundation grant]
“Wrong Qualified Plan Investments can Create UBTI,” G Whittenburg, W Raabe, J Williamson, TAXATION FOR ACCOUNTANTS (June 1997), pp. 350 - 354.
“Small Business Owners’ Investment Incentives,” G Brock and W Raabe, SMALL BUSINESS CONTROLLER (Fall 1995), pp. 22-27.
Other Significant Research
"Double-Weighted Sales Factor for Alabama," research report 2/2001, Public Affairs Research Council of Alabama
"Measuring Tax Faculty Research Productivity," R Kozub, D Sanders, W Raabe, JOURNAL OF THE ATA (Fall 1990)
"Effects of Tax Provisions on Long-Run Investment Prospects," W Reichenstein and W Raabe. JOURNAL OF ACCOUNTING AND PUBLIC POLICY (October 1985), pp. 111-121
"Investment Returns and Inflation Neutrality Under Alternative Tax Structures: Investment and Public Policy Implications," W Reichenstein and W. Raabe, ADVANCES IN TAXATION (1989), pp. 145-158.
"Wisconsin's Uniform Marital Property Act: Community Property Moves East," R Taylor and W Raabe, COMMUNITY PROPERTY JOURNAL (Spring 1985), pp. 83-117
Books and Treatises -- Highlights
Federal Tax Research, graduate textbook and supplements, 9E, 2012
Southwest Federal Taxation, undergraduate textbook series and supplements, 36E, 2013 eds
Case Studies in Taxation, electronic textbook supplement, PricewaterhouseCoopers, 2005 - 2012 eds
Schedule M-3: Book-Tax Differences, professional reference book, Commerce Clearing House, 2E, 2008
California Income Taxation, undergraduate textbook, South-Western, 6E, 2000-06
Multistate Corporate Tax Guide, professional reference book and supplements, Aspen, 14E, 1984-97
Income Shifting After Tax Reform, professional reference book, Prentice Hall, 1988
Tax Concepts for Decision Making, MBA-level textbook and supplements, West, 1985
Income Tax Fundamentals, undergraduate textbook and supplements, Harcourt, 5E, 1992-99
Other Media
Tax Cheating Forum, New York Times, Freakonomics blog (March 27, 2009).
NPR Marketplace, March 2 and March 21, 2007, discussed effects of the alternative minimum tax and its potential reform.
An appearance on the PBS public policy program Columbus on the Record, commenting on tax incentives and job creation.
Keynote Address, Corporate Tax Reform, Rate Coalition briefing featuring Senator Rob Portman and Rep Pat Tiberi, OSU, 4/2012.
Keynote Address, Ohio Tax Loopholes, Columbus Metropolitan Club, 11/28/2012.
Article profiling OSU/Fisher Tax Clinic, including a video spot demonstrating its work.
OSU video clip about state budget deficits, estate and gift taxes, and tax refunds that are too large.
Television spots from Ohio Means Business about tax issues for small business, and a Columbus Dispatch Newsmakers article summarizing the interview. (4/2012)
Television spot from Ohio Means Business about Ohio's tax climate for small business. (4/2011)
"Using YouTube in the Classroom," webcast for tax academics, 2012, 2011.
"Tips from a Master Tax Teacher," monthly blog entries, Cengage Learning, 2011 - 2012.
"Schedule M-3 for Pass-Through Entities," webcast for tax professionals, J Everett, C Hennig, W Raabe (February 2007, May 2007).
"Schedule M-3," webcast for tax professionals, J Everett, C Hennig, W Raabe (July 2006).
Numerous interviews for the professional and popular press.
PROFESSIONAL SERVICE -- SELECTED
Various committees of the AAA (including Professional Development and Federal Taxation), and the ATA (including Tax Research Policy and Innovative Educator Award).
Various School and University Committees: Athletics, Academic Policy, Video Technology, Classroom Design and Usage, University Relations, Faculty Development, Undergraduate Program, Graduate Accounting Programs
Chair, Samford University NCAA Certification process, 2000 - 2002
Faculty Senate Vice Chair, Samford University, 2000 - 2001
UWM Faculty Representative to the NCAA, 1989 - 1996
Member, City of Wauwatosa (WI) Economic Development Committee, 1986 - 1990
Member, Board of Directors, various charities
Expert Witness engagements, various
Faculty Coach, Deloitte Tax Case Competition/Andersen Tax Challenge
| OSU (graduate and undergraduate teams, 3 national finalists) |
| Capital University (OH) (undergraduate team, national finalist) |
| Samford University (AL) (undergraduate teams) |
| UW-Milwaukee (graduate and undergraduate teams, national finalist) |
Faculty Coach, PricewaterhouseCoopers Tax Policy Competition, OSU (national finalist)
Coordinator, Fisher/OSU Tax Clinic
Associate Editor, Journal of the ATA, Journal of Accounting Education
Editorial Board, AICPA Tax Adviser, ATA Journal of Legal Tax Research, Advances in Taxation
PERSONAL
Trained classical singer: Milwaukee, Chicago, Minneapolis Symphony Orchestra Choruses; Master Singers of Milwaukee; Birmingham Camerata
Business and charitable fundraising consultant, various charities
Board of Directors, National Lutheran Choir, 2008-11
College scholarship basketball player, Youth basketball coach
Various Who’s Who biographies, including Who’s Who in America and Who’s Who in the World
Named one of Milwaukee’s “Most Interesting People”
Alumni "Hall of Fame" -- Carroll University (WI), 2005; Milwaukee Lutheran High School, 1994
Wife Nancy, church musician and composer. Previously a music critic published by New York Times, Boston Globe, Milwaukee Sentinel, Birmingham News, and various magazines
Children Margaret 22 (College of Wooster (OH) '12; Ohio State University), Martin 21 (St Olaf College MN)
(c) 2012, WmARaabe