Dennis R. Lassila

Deborah D. Shelton Professor in Taxation


Dr. Lassila joined the Texas A&M faculty in 1983. Prior to that he taught at the University of Hawaii, St. Cloud State University, the University of Minnesota, and St. Johns University. He has taught a number of courses in taxation at Texas A&M including Introductory Taxation at the undergraduate level and Estate Planning, Taxation of Partnerships and Partners, Taxation of Corporations and S Corporations and Shareholders and Taxation of Executive Compensation in the Professional Program.

Dr. Lassila’s research in taxation has been published in over 80 articles in leading academic and professional journals and newspapers including Contemporary Accounting ResearchAdvances in Accounting, The Journal of the American Taxation Association, The International Journal of Accounting, The Journal of Taxation and The Wall Street Journal. In addition, he is the co-author of more than 25 professional and educational books and chapters of tax services. One of his books, the Employee Compensation and Benefits Tax Guide, now in its 2019 edition, is used in Big 4 CPA firm educational training programs and has been adopted by a number of law schools and graduate schools of business.

Among the recognitions Dr. Lassila has received include two Ernst and Young tax research grants and a tax research grant from KPMG Peat Marwick.  A 2010 article of which Dr. Lassila was a co-author in the Journal of the American Taxation Association was chosen as the best paper published in that journal in 2010 year.

Professor Lassila is a member of the American Accounting Association, the American Taxation Association and the Academy of International Business. He has been involved in a number of service roles for the department and college including planning and administering the department’s annual tax conference from 1993 through 2005. In the community, Dr. Lassila served as a member of the MSC Opera and Performing Arts Society (OPAS) Board of Directors from 1997 through 2001 and the OPAS Guild.

Dr. Lassila was appointed the Shelton Tax Professor effective January 1, 1999.

Research Interests

Taxation and Auditing, Tax Avoidance, Taxation of Executive Compensation, Payroll Taxation, and Taxation of Banks,


Title Year Type

Negative Social and Economic Effects of the Marriage Penalty Tax on Women and Society

Journal of Accounting and Finance

2018 Article