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Effective tax rate changes and earnings stripping following corporate inversion

Seida, Jim A.; Wempe, William F. - In: National tax journal 57 (2004) 4, pp. 805-828

Persistent link: https://www.econbiz.de/10002576574

Do capital gain tax rate increases affect individual investors' trading decisions?

Seida, Jim A.; Wempe, William F. - In: Journal of accounting & economics 30 (2000) 1, pp. 33-57

Persistent link: https://www.econbiz.de/10001545289

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion

Seida, Jim A.; Wempe, William F. - In: National tax journal 57 (2004) 4, pp. 805-828

Persistent link: https://www.econbiz.de/10006692483

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion

Seida, Jim A.; Wempe, William F. - In: National Tax Journal 57 (2004) 4, pp. 805-28

We examine the financial and valuation consequences of corporate inversion using a sample of 12 inversion firms and 24 matched firms. We find that firms' effective tax rates (ETRs) decline substantially following inversion. Based on pre– to post–inversion changes in foreign profit margin,...

Persistent link: https://www.econbiz.de/10010788747

Evidence of tax-clientele-related trading following dividend increases

Seida, Jim A. - In: The journal of the American Taxation Association : a … 23 (2001) Suppl., pp. 1-21

Persistent link: https://www.econbiz.de/10001708416

Do holding period tax incentives affect earnings release period selling activity of individual investors?

Hurtt, David N.; Seida, Jim A. - In: The journal of the American Taxation Association : a … 26 (2004) 2, pp. 43-64

Persistent link: https://www.econbiz.de/10002524600

Discussion of Evidence of tax-clientele-related trading following dividend increases

Shevlin, Terry - In: The journal of the American Taxation Association : a … 23 (2001), pp. 22-26

Persistent link: https://www.econbiz.de/10001708417

Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry

Randolph, David W.; Salamon, Gerald L.; Seida, Jim A. - In: The accounting review : a journal of the American … 80 (2005) 1, pp. 315-348

Persistent link: https://www.econbiz.de/10006753516

INSTRUCTIONAL RESOURCES - Balancing Tax and Financial Reporting Objectives: Effective Tax Planning within the Property and Casualty Insurance Industry

Randolph, David W.; Seida, Jim A. - In: Issues in accounting education 22 (2007) 2, pp. 285-318

Persistent link: https://www.econbiz.de/10007754682

Applying reverse regression techniques in earnings-return analyses

Cready, William M.; Hurtt, David N.; Seida, Jim A. - In: Journal of accounting & economics 30 (2000) 2, pp. 227-240

Persistent link: https://www.econbiz.de/10006776446