Portrait Photo

Gary A McGill

J. Roy Duggan Professor
Associate Dean & Director
Associate Dean, Warrington College of Business
Director, Fisher School of Accounting

University of Florida
Warrington College of Business
Fisher School of Accounting
Gerson Hall 216
PO Box 117166
Gainesville, FL 32611

(352) 273-0200
Email

Biography

Gary McGill is the Director of the Fisher School of Accounting, an Associate Dean in the Warrington College of Business, and holds the J. Roy Duggan Endowed Professorship in Accounting. He held the PwC Endowed Professorship from 1999 to 2011. Professor McGill is a CPA (Texas) and spent several years in practice at Ernst & Whinney in Dallas before earning his PhD at Texas Tech University and joining the faculty at the University of Florida in 1986. He teaches various graduate and undergraduate tax and accounting courses, including a graduate course in international taxation and a doctoral course in accounting research. Professor McGill has published over 50 journal articles, book chapters, or research reports. He has co-authored six books, including U.S. Tax Aspects of Doing Business Abroad (AICPA) and West Federal Taxation: Comprehensive Volume; Corporations, Partnerships, Estates & Trusts; Individual Income Taxes (2000-2013 editions), and West Federal Taxation: Taxation of Business Entities and Advanced Business Entity Taxation (2004-2013 editions). Professor McGill is the recipient of competitive research grants from Deloitte & Touche, Ernst & Young, Price Waterhouse, the AICPA, the Andrus Foundation, Fannie Mae's Housing Policy Research Division, the National Association of Realtors, and the National Homebuilder’s Association. He provided invited testimony to the Senate Finance Committee hearings on Enron in 2003, received the JATA Outstanding Paper Award in 2012 (with M. Donohoe), and the ATA Outstanding Manuscript Award in 2005 (with E. Outslay). Professor McGill has served on the editorial boards of The Journal of the American Taxation Association and Advances in Taxation and as an Associate Editor of the Journal of Accounting Literature. He has served on the boards of the American Taxation Association and the Federation of Schools of Accountancy (FSA), including as President of the FSA. He was awarded the Ray M. Sommerfeld Outstanding Tax Educator Award by the ATA in 2018, the FSA/Joseph A. Silvoso Faculty Merit Award in 2015, and he was the inaugural recipient of the Distinguished Alumni Faculty Award in 2015 from the Rawls College of Business at Texas Tech University. Professor McGill has received numerous teaching awards at UF and he is a frequent lecturer on international tax, federal tax, and accounting for income taxes for academic, government, and professional organizations.

Education

  • PhD - Accounting, Texas Tech University, 1988
  • MPA - Taxation, University of Texas at Arlington, 1984
  • BBA - Accounting, The University of Texas at Arlington, 1980

West Federal Taxation: Comprehensive Volume
Published Year: 2010
Authors: Editor Willis, Hoffman, Maloney, and Raabe


West Federal Taxation: Advanced Business Entity Taxation
Published Year: 2008
Authors: Editors , William Raabe, Eugene Willis, David Maloney, James Smith


West Federal Taxation: Advanced Business Entity Taxation
Published Year: 2007
Authors: Editors , William Raabe, Eugene Willis, David Maloney, James Smith


West Federal Taxation: Advanced Business Entity Taxation
Published Year: 2006
Authors: Editors , William Raabe, Eugene Willis, David Maloney, James Smith


U.S. Tax Aspects of Doing Business Abroad, 6th Edition
Published Year: 2005
Authors: M. Moore, E. Outslay, G. McGill


West Federal Taxation: Advanced Business Entity Taxation
Published Year: 2005
Authors: Editors , William Raabe, Eugene Willis, David Maloney, James Smith


West Federal Taxation: Advanced Business Entity Taxation
Published Year: 2004
Authors: Editors , William Raabe, Eugene Willis, David Maloney, James Smith


West Federal Taxation: Individual Income Taxes
Published Year: 2000
Authors: Editor Hoffman, Smith, and Willis

Income Taxation in the United States
Published Year: 1996
Authors: Gary McGill


Tax Reform Acts
Published Year: 1996
Authors: Gary McGill


The Sixteenth Amendment
Published Year: 1996
Authors: Gary McGill


International Taxation
Published Year: 1995
Authors: J. Kramer, G. McGill


The Property Concept
Published Year: 1991
Authors: M. Gately, G. McGill

Compliance with Local Option Lodging Taxes: The Case of Florida's Lodging Sector
Published Year: 1994
Authors: J. Crotts, N. Shah, G. McGill


Attitudes of Small Businesses and Their Advisors Toward Compliance and IRS Services
Published Year: 1992
Authors: Michael Roberts, Gary McGill


Presentation Remarks - 'Moral Appeal and Communications'
Published Year: 1991
Authors: Gary McGill


Income Tax Fairness and Personal Control: The Importance of Personality Differences in Social Justice Perceptions
Published Year: 1989
Authors: Gary McGill


CPAs' Perceptions of the Effectiveness of Tax Practice Sanctions
Published Year: 1988
Authors: Gary McGill


Discussant's Remarks - 'Environment: Decision Making'
Published Year: 1988
Authors: Gary McGill


Using an Electronic Grade Roster
Published Year: 1987
Authors: M. Gately, G. McGill

Risky Business: The Prosopography of Tax Planning Structures
Journal: National Tax Journal
Published Year: 2014
Authors: Michael Donohoe, Edmund Outslay, Gary McGill


Back to the Drawing Board: The Structural and Accounting Consequences Of a Switch To a Territorial Tax System
Journal: National Tax Journal
Published Year: 2013
Authors: Michael Donohoe, Edmund Outslay, Gary McGill


Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations From Its Financial Statement Disclosures?
Journal: National Tax Journal
Published Year: 2012
Authors: Michael Donohoe, Edmund Outslay, Gary McGill


The Effects Of Increased Book-Tax Difference Tax Return Disclosures On Firm Valuation And Behavior
Journal: The Journal of the American Taxation Association
Published Year: 2011
Authors: M. Donohoe, G. McGill


Achievement Goals, Feedback, and Task Performance
Journal: Human Performance
Published Year: 2010
Authors: A. Cianci, J. Schaubroeck, G. McGill


Acquiring International Tax Knowledge
Journal: Advances in Taxation
Published Year: 2008
Authors: E. Larkins, J. Fecowycz, T. Porcano, G. McGill


The Variation of Homeowner Tax Preferences by Income, Age, and Leverage
Journal: Real Estate Economics
Published Year: 2007
Authors: D. Ling, G. McGill


The GAAP in Tax Education: Integrating Tax and Financial Accounting in the Tax Curriculum
Journal: The Tax Adviser
Published Year: 2007
Authors: E. Outslay, G. McGill


Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
Journal: National Tax Journal
Published Year: 2004
Authors: E. Outslay, G. McGill


Review of TaxStream: Tax Provision and Planning Software
Journal: Journal of the American Taxation Association
Published Year: 2004
Authors: E. Outslay, Gary McGill


Household Income, Termination Risk and Mortgage Pricing
Journal: Journal of Real Estate Finance and Economics
Published Year: 2003
Authors: W. Archer, D. Ling, G. McGill


Taxing The Intangible: Overview of Global Approaches and a Review of Recent Policy Changes in the UK
Journal: Australian Tax Forum: A Journal of Taxation Policy, Law and Reform
Published Year: 2003
Authors: A. Lymer, D. Onyekwe, M. Walpole, G. McGill


The Effect of Export Tax Incentives on Export Volume: The DISC/FSC Evidence
Journal: Advances in Taxation
Published Year: 2003
Authors: B. Billings, M. Mougoue, G. McGill


Case Study: The JCT's Enron Report Sheds Light on the Book vs. Tax Debate
Journal: The Tax Adviser
Published Year: 2003
Authors: E. Outslay, G. McGill


Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status
Journal: Tax Notes
Published Year: 2002
Authors: E. Outslay, G. McGill


Prepayment Risk and Lower Income Mortgage Borrowers
Journal: Low-Income Homeownership: Examining the Unexamined Goal
Published Year: 2002
Authors: W. Archer, D. Ling, G. McGill


The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases
Journal: Journal of Accounting Research
Published Year: 2000
Authors: A. Cuccia, G. McGill


Evidence on the Demand for Mortgage Debt by Owner-Occupants
Journal: Journal of Urban Economics
Published Year: 1998
Authors: D. Ling, G. McGill


Demographic Versus Option-Driven Mortgage Terminations
Journal: Journal of Housing Economics
Published Year: 1997
Authors: W. Archer, D. Ling, G. McGill


Review of U.S. Tax Aspects of Doing Business Abroad, Fourth Edition,
Journal: Journal of the American Taxation Association
Published Year: 1997
Authors: Gary McGill


The Effect of Income and Collateral Constraints on Residential Mortgage Terminations
Journal: Regional Science and Urban Economics
Published Year: 1996
Authors: W. Archer, D. Ling, G. McGill


Compliance With Local Option Lodging Taxes: Theory and Measurement Strategies
Journal: Journal of Travel & Tourism Marketing
Published Year: 1994
Authors: J. Crotts, G. McGill


The Preferential Income Tax Treatment of Owner-Occupied Housing: Who Really Benefits?
Journal: Housing Policy Debate
Published Year: 1993
Authors: J. Follain, D. Ling, G. McGill


An Examination of Taxpayer Preference For Aggressive Tax Advice
Journal: National Tax Journal
Published Year: 1992
Authors: P. Hite, G. McGill


Measuring the Size and Distributional Effects of Home Owner Tax Preferences
Journal: Journal of Housing Research
Published Year: 1992
Authors: D. Ling, G. McGill


The Effect of Base Changes in the Incremental Research and Experimentation Tax Credit
Journal: Tax Notes
Published Year: 1992
Authors: B. Billings, G. McGill


Visibility and Perceptions of Fairness: A 'Now You See It, Now You Don't' Tax Policy for the 1990s
Journal: Tax Notes
Published Year: 1992
Authors: C. Copp, G. McGill


Tax Aspects of Unitizations
Journal: Oil & Gas Tax Quarterly
Published Year: 1991
Authors: M. Gately, G. McGill


Tax Sparing on U.S. Multinationals
Journal: Tax Notes
Published Year: 1990
Authors: B. Billings, G. McGill


The Property Concept
Journal: Oil & Gas Tax Quarterly
Published Year: 1990
Authors: M. Gately, G. McGill


Uniform Capitalization Rules and Inventory Planning
Journal: Journal of Accountancy
Published Year: 1990
Authors: B. Billings, G. McGill


A Note on Evaluating Stock Price Responses to Accounting Method Changes After the Alternative Minimum Tax
Journal: Financial Management
Published Year: 1990
Authors: B. Billings, M. Roberts, G. McGill


Safe-Haven Interest Rates and Interest-Free Periods for Loans Between Commonly Controlled Taxpayers
Journal: The Journal of Corporate Taxation
Published Year: 1989
Authors: B. Billings, G. McGill


Review of The Ultimate Rip-off: A Taxing Tale, I. W. Collett
Journal: Journal of the American Taxation Association
Published Year: 1989
Authors: Gary McGill


The Deemed Paid Foreign Tax Credit: Earnings and Profits Utilization and Translation Clarifications
Journal: Taxes - The Tax Magazine
Published Year: 1989
Authors: B. Billings, G. McGill


Defining the Oil Property Unit: Separate Definitions With Overlapping Purposes
Journal: Oil and Gas Taxes/Natural Resources
Published Year: 1988
Authors: M. Gately, G. McGill


The Indirect Foreign Tax Credit After the Tax Reform Act of 1986
Journal: International Tax Journal
Published Year: 1988
Authors: J. Kramer, G. McGill


The Capital Gains Timing Decision: A Quantitative Analysis
Journal: Journal of the American Taxation Association
Published Year: 1986
Authors: J. Sennetti, G. McGill

Title: Unknown
Published Year: 2003
Authors:


Title: Unknown
Published Year: 2001
Authors:


Title: Unknown
Published Year: 1995
Authors:

Report on the President's Advisory Panel on Federal Tax Reform: The Likely Impact of Proposed Changes to the Tax Treatment of Owner-occupied Housing
Published Year: 2006
Authors: D. Ling, G. McGill


Do Taxes Affect Household Mortgage Finance Decisions?
Published Year: 1993
Authors: D. Ling, G. McGill


Home Owner Tax Preferences and Tax Equity: A Refined Model and Analysis
Published Year: 1991
Authors: D. Ling, G. McGill


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
Published Year: 1991
Authors: B. Billings, G. McGill

West Federal Taxation: Comprehensive Volume
Published Year: 2013
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2013
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2013
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2013
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2012
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2012
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2012
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2012
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2012
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2011
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2011
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2011
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2011
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2011
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2010
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2010
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2010
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2010
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2009
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2009
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2009
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2009
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2008
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2008
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2008
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2008
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2007
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2007
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2007
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2007
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2006
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2006
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2006
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2006
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2005
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2005
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2005
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2005
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2004
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2004
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2004
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Taxation of Business Entities
Published Year: 2004
Authors: Gary McGill, James Smith, William Raabe, David Maloney, Eugine Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2003
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2003
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2003
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2002
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2002
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2002
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2001
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2001
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2001
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis


West Federal Taxation: Comprehensive Volume
Published Year: 2000
Authors: Gary McGill, Eugine Willis, William Hoffman, David Maloney, William Raabe


West Federal Taxation: Corporations, Partnerships, Estates & Trusts
Published Year: 2000
Authors: Gary McGill, William Hoffman, William Raabe, James Smith, David Maloney


West Federal Taxation: Individual Income Taxes
Published Year: 2000
Authors: Gary McGill, William Hoffman, James Smith, Eugene Willis