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Tax-Related Restatements and Tax Avoidance Behavior
Journal of Accounting, Auditing & Finance, 2022Our research empirically examines the relationship between tax avoidance and the likelihood of incurring a tax-related restatement, as well as the effects tax restatements have on future tax avoidance behavior. We predict and find that the association between tax avoidance and the likelihood of a tax-related restatement is nonlinear.
Mollie T. Adams +3 more
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Tax Reform and Ex‐Dividend Day Behavior
The Journal of Finance, 1983ABSTRACTThis paper investigates the effect of a major Canadian tax reform on the ex‐dividend day behavior of companies on the Toronto Stock Exchange. The results are inconsistent with the hypothesis that price changes on ex‐dividend days reflect the relative taxation of dividends and capital gains for the “representative” investor, but are consistent ...
Lakonishok, Josef, Vermaelen, Theo
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Tax Holidays and Industry Behavior
The Review of Economics and Statistics, 1981effects of the tax holiday program in Puerto Rico on the behavior of firms locating there. The tax holiday program in Puerto Rico was initiated in 1949, and is often cited as the most successful example of the use of incentives to encourage the location of industry.
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Evidence on Tax-Motivated Securities Trading Behavior
The Journal of Finance, 1991ABSTRACTTax‐loss selling by investors in common stocks near the end of calendar years has been proposed as an explanation for the turn‐of‐the‐year effect in stock returns. Past analyses of this hypothesis have relied on inferential data. We provide here some direct data from a compilation of over 80,000 actual common stock investment round trips by a ...
Badrinath, S G, Lewellen, Wilbur G
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THE EFFECT OF RECENT TAX CHANGES ON TAX-PREFERRED SAVING BEHAVIOR [PDF]
National Tax Journal, 2012 This paper estimates the extent to which changes in tax policy induce changes in contributions to tax-preferred savings accounts using a panel of tax returns from 1999–2005 that spans the tax changes enacted in the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Heim, Bradley T., Lurie, Ithai Z.
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Options, Taxes, and Ex‐Dividend Day Behavior
The Journal of Finance, 1986ABSTRACTA novel way of estimating the expected as opposed to the actual share price fall‐off is developed using option prices. This method is applied to the UK Traded Options Market using data from 1979 to 1984. The results show that: (a) the average expected fall‐off implicit in option prices is around 55 to 60% of the dividend and significantly ...
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ESTIMATES OF TAX-DEFERRED RETIREMENT SAVINGS BEHAVIOR [PDF]
National Tax Journal, 1988 private retirement savings programs reThis study examines the tax-favored re- sults in the largest single category of tax tirement savings behavior of non-self-em- expenditures in the budget, both before ployed households. Our estimates suggest and after TRA 86. Previously, the U.S. that perceptions of the household's mar- Treasury (1986) had estimated
Collins, Julie H., Wyckoff, James H.
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1985
Tax evasion in this paper manifests itself in two forms, underreporting of ordinary income and working in the hidden economy. Based on a specification of a utility function as well as on a tax function it is found, somewhat surprisingly, that an increase in the marginal tax rate in Norway reduces hours of work in the hidden economy.
Arne Jon Isachsen +2 more
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Tax evasion in this paper manifests itself in two forms, underreporting of ordinary income and working in the hidden economy. Based on a specification of a utility function as well as on a tax function it is found, somewhat surprisingly, that an increase in the marginal tax rate in Norway reduces hours of work in the hidden economy.
Arne Jon Isachsen +2 more
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Behavioral Dimensions of Tax Reform
SSRN Electronic Journal, 2009These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on Tax Policy in the Obama Era. The basic insight is that it will be difficult to raise significant revenue through the current tax system. Behavioral perspectives suggest that a series of small (or large) cuts, aiming towards a flattened rate structure - as we
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