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Tax management and investment strategies of property-liability insurers

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  • Cummins, J. David
  • Grace, Elizabeth

Abstract

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Suggested Citation

  • Cummins, J. David & Grace, Elizabeth, 1994. "Tax management and investment strategies of property-liability insurers," Journal of Banking & Finance, Elsevier, vol. 18(1), pages 43-72, January.
    • Handle: RePEc:eee:jbfina:v:18:y:1994:i:1:p:43-72
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    Citations

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    Cited by:

    1. Boyer, M. Martin & Cowins, Elicia P. & Reddic, Willie D., 2019. "Portfolio rebalancing behavior with operating losses and investment regulation," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 313-328.
    2. Cummins, J. David & Danzon, Patricia M., 1997. "Price, Financial Quality, and Capital Flows in Insurance Markets," Journal of Financial Intermediation, Elsevier, vol. 6(1), pages 3-38, January.
    3. Willie Dion Reddic, 2021. "Under pressure: investment behaviour of insurers under different financial and regulatory conditions," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 46(1), pages 1-20, January.
    4. David F. Babbel & Anthony M. Santomero, 1997. "Risk Management by Insurers: An Analysis of the Process," Center for Financial Institutions Working Papers 96-16, Wharton School Center for Financial Institutions, University of Pennsylvania.
    5. Adams, Mike & Hardwick, Philip & Zou, Hong, 2008. "Reinsurance and corporate taxation in the United Kingdom life insurance industry," Journal of Banking & Finance, Elsevier, vol. 32(1), pages 101-115, January.
    6. David F. Bradford & Kyle Logue, 1998. "The Effects of Tax Law Changes on Property-Casualty Insurance Prices," NBER Chapters, in: The Economics of Property-Casualty Insurance, pages 29-80, National Bureau of Economic Research, Inc.
    7. Jennifer J. Gaver & Jeffrey S. Paterson, 1999. "Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 207-241, June.
    8. David Cummins & Christopher Lewis & Richard Phillips, 1999. "Pricing Excess-of-Loss Reinsurance Contracts against Cat as trophic Loss," NBER Chapters, in: The Financing of Catastrophe Risk, pages 93-148, National Bureau of Economic Research, Inc.
    9. Harrington, Scott E. & Niehaus, Greg, 2003. "Capital, corporate income taxes, and catastrophe insurance," Journal of Financial Intermediation, Elsevier, vol. 12(4), pages 365-389, October.
    10. Robert Klein & Richard Phillips & Wenyan Shiu, 2002. "The Capital Structure of Firms Subject to Price Regulation: Evidence from the Insurance Industry," Journal of Financial Services Research, Springer;Western Finance Association, vol. 21(1), pages 79-100, February.
    11. Willie Dion Reddic, 0. "Under pressure: investment behaviour of insurers under different financial and regulatory conditions," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 0, pages 1-20.
    12. J. David Cummins & Richard D. Phillips & Stephen D. Smith, 1997. "Derivatives and corporate risk management: participation and volume decisions in the insurance industry," FRB Atlanta Working Paper 97-12, Federal Reserve Bank of Atlanta.
    13. Silvia Bressan, 2023. "ESG, Taxes, and Profitability of Insurers," Sustainability, MDPI, vol. 15(18), pages 1-13, September.
    14. J. Cummins & Gregory Nini, 2002. "Optimal Capital Utilization by Financial Firms: Evidence from the Property-Liability Insurance Industry," Journal of Financial Services Research, Springer;Western Finance Association, vol. 21(1), pages 15-53, February.
    15. Greg Niehaus, 2023. "Personal taxes, cost of insurer equity capital, and the case of offshore hedge fund reinsurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(2), pages 249-281, June.

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