Christina Lewellen
Associate Professor of Accounting
Department of Accounting
Nelson Hall 3142
Bio
Lewellen specializes in the type of tax planning to help businesses structure their operations in a tax-efficient manner.
“You can reduce your taxes in legal ways,” Lewellen said. “The tax law has a lot of subjectivity and tax preferences built into it. If you plan your affairs effectively, you can pay lower taxes.”
Lewellen was in private practice for five years after completing her master’s of accounting degree at East Carolina University and passing her CPA exam. She focused on tax planning, helping companies structure their transactions in a tax-efficient way.
Her experience teaching at ECU as an adjunct during that time sparked her interest in pursuing a PhD. She enrolled in a doctoral program at Florida State University, where she researched international tax issues. Immediately upon receiving her PhD in accounting in 2016, she joined the Poole College faculty.
Education
Ph.D. Accounting Florida State University 2016
Area(s) of Expertise
Corporate and Individual Tax, Corporate Governance, International Tax
Publications
- Endogeneity and the economic consequences of tax avoidance , Contemporary Accounting Research (2025)
- Momentum Builds for Tax-Free Tips with Nathan Goldman , Poole Thought Leadership (2025)
- Should North Carolina Exempt NIL Income From Income Tax? , Poole Thought Leadership (2025)
- An Unexpected Tax Burden: How North Carolina Will Tax Your Gambling Income Even if You Have Net Losses , Poole Thought Leadership (2024)
- Inside Shohei Ohtani’s Unusual Contract , Poole Thought Leadership (2024)
- Tax Law Changes Are On The Ballot , Poole Thought Leadership (2024)
- The ABCs of LLCs (and C and S Corps, Too) , Poole Thought Leadership (2024)
- The Pros and Cons of Wealth Taxes , Poole Thought Leadership (2024)
- The Tax Bill for NIL , Poole Thought Leadership (2024)
- The Tax Implications of Olympic Prizes , Poole Thought Leadership (2024)
Honors and Awards
- NC State Alumni Distinguished Undergraduate Professor Award Nominee (2023)
- NC State University Outstanding Teacher Award (2023)
- NC State Department of Accounting Teaching Excellence Award (2020)
- NC State Department of Accounting Research Leadership Award (2017, 2022, 2024)
- American Taxation Association/PricewaterhouseCoopers Outstanding Tax Dissertation Award (2017)
- International Accounting Section Outstanding International Accounting Dissertation Award (2017)
News
- Nathan Goldman and Christina Lewellen on the Financial Impact of Disney’s Battle with Florida (May 23, 2022)
- Christina Lewellen on Corporate Transparency in Tax Havens (May 6, 2022)
- Christina Lewellen Explains the Risks Companies See in Tax Havens (July 15, 2021)
- Christina Lewellen Receives Two Dissertation Awards (August 15, 2017)
- Tax Havens: Bad Practice, or Good Business? (July, 2018)