Taxes - Publications - Faculty & Research

This study establishes a plausible causal link between tax-planning-induced illiquidity and credit risks in lending markets. Exploiting an exogenous tax shock imposed by the Internal Revenue Service (IRS) on cryptocurrency gains, along with millions of transactions in... View Details

Keywords: Cryptocurrency; Taxation; Financial Liquidity; Credit; Financing and Loans; Financial Markets

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November 1988 (Revised January 1989)
Background Note

Note on Tax and Accounting Issues in Mergers and Acquisitions

Presents a simplified introduction to tax and accounting issues relevant to mergers and acquisitions. Mergers, asset purchase, and stock acquisition are dealt with in the context of taxable vs. non-taxable transactions. Accounting treatment of the transactions is... View Details

Keywords: Taxation; Mergers and Acquisitions; Accounting

Citation

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01 Sep 2016
News

Behind the Apple Tax Situation, an Unprecedented Financial Policy

22 Aug 2014
News

The Conversation We Should Be Having About Corporate Taxes

2007
Working Paper

Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends

By: Mihir A. Desai and Dhammika Dharmapala

This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details

Keywords: Equity; Financial Markets; International Finance; Investment Portfolio; Government Legislation; Taxation; United States

Citation

04 Oct 2013
News

Medical Device Tax Might Be Way To Get A Budget Passed

02 Jun 2011
Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

the Internal Revenue Service is the federal tax gap, which is the difference between what Americans should pay on their taxes and what they actually do pay. According to the IRS's most recent estimates the... View Details

Keywords: by Carmen Nobel; Accounting

1994
Chapter

International Experiences with Securities Transaction Taxes

By: K. A. Froot and J. Campbell

Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates

Publications

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A Recipe to Cut Corporate Taxes

Corporate Tax Avoidance and Firm Value

New Foundations for Taxing Multinational Corporations

Capital Gains Tax Cut of 1978

Tax Considerations in Mergers and Acquisitions

Income Tax Expense Determination and Analysis

Economic Recovery Tax Act of 1981

Tax Break for Profits Went Awry

Give US companies certainty on taxes

Tax Increase for Corporations Looks More Likely as Election Nears

The Debate on Corporate Tax Reform Just Started for Real

Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending

Note on Tax and Accounting Issues in Mergers and Acquisitions

Behind the Apple Tax Situation, an Unprecedented Financial Policy

The Conversation We Should Be Having About Corporate Taxes

Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends

Medical Device Tax Might Be Way To Get A Budget Passed

Signing at the Top: The Key to Preventing Tax Fraud?

International Experiences with Securities Transaction Taxes

Tax Aspects of New Venture Activities