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The market for tax benefits : Evidence from leveraged ESOPs

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  • Shackelford, Douglas A.

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  • Shackelford, Douglas A., 1991. "The market for tax benefits : Evidence from leveraged ESOPs," Journal of Accounting and Economics, Elsevier, vol. 14(2), pages 117-145, June.
    • Handle: RePEc:eee:jaecon:v:14:y:1991:i:2:p:117-145
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    Cited by:

    1. Shackelford, Douglas A., 1996. "Earnings, regulatory capital, and tax management: Comments," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 241-247, October.
    2. Merle Erickson & Austan Goolsbee & Edward Maydew, 2002. "How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds," NBER Working Papers 9105, National Bureau of Economic Research, Inc.
    3. Beatty, Anne, 1995. "The cash flow and informational effects of employee stock ownership plans," Journal of Financial Economics, Elsevier, vol. 38(2), pages 211-240, June.
    4. Fu Cheng & Shanshan Ji & Yucheng Chen, 2023. "The Contract Design of Employee Stock Ownership Plan and Enterprise Innovation Investment: Evidence from China," Sustainability, MDPI, vol. 15(3), pages 1-29, February.
    5. Chen, Ming-Chin & Hung, Chung-Yu, 2010. "The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 79-92.
    6. Yan Li & Bao Sun & Shangyao Yu, 2019. "Employee stock ownership plan and stock price crash risk," Frontiers of Business Research in China, Springer, vol. 13(1), pages 1-33, December.
    7. Kathy R. Petroni & Douglas A. Shackelford, 1998. "Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers," NBER Working Papers 6590, National Bureau of Economic Research, Inc.
    8. Jean Bédard & Daniel Coulombe & Suzanne M. Paquette, 2007. "Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 795-824, September.
    9. Edwards, Alexander & Todtenhaupt, Maximilian, 2020. "Capital gains taxation and funding for start-ups," Journal of Financial Economics, Elsevier, vol. 138(2), pages 549-571.
    10. Guenther, David A. & Willenborg, Michael, 1999. "Capital gains tax rates and the cost of capital for small business: evidence from the IPO market," Journal of Financial Economics, Elsevier, vol. 53(3), pages 385-408, September.

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