James C. Young
Ph.D. from Michigan State University, CPA
Dr. Young joined the NIU faculty in 2000, having previously been on the faculty at George Mason
University (in Virginia) and Grand Valley State University (in Michigan). He is a CPA in Michigan and
served on the tax staffs of PricewaterhouseCoopers and Ernst & Young.
Dr. Young's research focuses on studying the responses of corporate and individual taxpayers to income
tax laws using archival data. His principle areas of research include exploring the phenomena of tax
amnesties, tax law complexity and its impact on compliance, taxpayer choices made given specific
taxation regimes, and creating a framework for teaching and learning taxation. His dissertation received
the PricewaterhouseCoopers/American Taxation Association Dissertation Award and his subsequent
research has received funding from a number of organizations including the Ernst & Young Foundation
Tax Research Grant program. His work has been published in the National Tax Journal, The Journal of the
American Taxation Association, Advances in Taxation, The Journal of State Taxation, Tax Notes, and The
CPA Journal.
Dr. Young teaches taxation and financial accounting courses in NIU's undergraduate and graduate
programs. In 2007, he was named a Presidential Teaching Professor and he has received outstanding
teaching awards from George Mason University, Michigan State University, and Grand Valley State
University.