Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Andrew Whitten"'
Publikováno v:
Finance and Economics Discussion Series. :1-52
Does going public affect the amount and type of corporate tax planning? Using a panel of U.S. corporate tax return data from 1994 to 2018, we show that IPO completion is associated with the implementation of multinational income shifting strategies c
Publikováno v:
Finance and Economics Discussion Series. 2021:1-75
How does going public affect firms’ tax obligations and tax planning? Using a panel of U.S. corporate tax return data from 1994 to 2018, we compare tax payments for firms that completed an IPO with those that filed for an IPO but later withdrew and
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Autor:
Jacob Mortenson, Andrew Whitten
Publikováno v:
American Economic Journal: Economic Policy. 12:402-432
We explore bunching at US income tax kinks using a panel of 258 million tax returns from 1996 to 2014. We find bunching at seven kinks, with nearly all bunching occurring at kinks maximizing tax credits. In our sample period, the total number of bunc
We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3584a1cbd1e2e48874f62004ce835010
https://doi.org/10.3386/w28680
https://doi.org/10.3386/w28680
Publikováno v:
National Tax Journal. 72:507-542
We study the effects of required minimum distribution (RMD) rules on the asset decumulation behavior of retirees with traditional individual retirement arrangements (IRAs). Using a nationally repre...
Publikováno v:
SSRN Electronic Journal.