Differential tax benefits and the pension reversion decision
No abstract is available for this item.
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Irwin Tepper, 1981. "Taxation and Corporate Pension Policy," NBER Working Papers 0661, National Bureau of Economic Research, Inc.
- Thomas, Jacob K., 1988. "Corporate taxes and defined benefit pension plans," Journal of Accounting and Economics, Elsevier, vol. 10(3), pages 199-237, July.
- Jeffrey Pontiff & Andrei Shleifer & Michael S. Weisbach, 1990. "Reversions of Excess Pension Assets after Takeovers," RAND Journal of Economics, The RAND Corporation, vol. 21(4), pages 600-613, Winter.
- Thomas, Jacob K., 1989. "Why do firms terminate their overfunded pension plans?," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 361-398, November.
- Hamdallah, Ahmed El-Sayed & Ruland, William, 1986. "The decision to terminate overfunded pension plans," Journal of Accounting and Public Policy, Elsevier, vol. 5(2), pages 77-91.
- Tepper, Irwin, 1981. "Taxation and Corporate Pension Policy," Journal of Finance, American Finance Association, vol. 36(1), pages 1-13, March.
- Francis, Jere R. & Reiter, Sara Ann, 1987. "Determinants of corporate pension funding strategy," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 35-59, April.
- Mittelstaedt, H. Fred, 1989. "An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 399-418, November.
- Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-50.
When requesting a correction, please mention this item's handle: RePEc:eee:jaecon:v:21:y:1996:i:1:p:69-106. See general information about how to correct material in RePEc.
If references are entirely missing, you can add them using this form.