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Integration of Corporate and Shareholder Taxes
In: National Tax Journal, Forthcoming
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Tax Savvy Executives
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Working paper
The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation
In: Contemporary Accounting Research, 41 (1), Spring 2024
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TAX‐LOSS SELLING, INSTITUTIONAL INVESTORS, AND THE JANUARY EFFECT: A NOTE
In: The journal of financial research: the journal of the Southern Finance Association and the Southwestern Finance Association, Band 16, Heft 4, S. 377-384
ISSN: 1475-6803
AbstractIn this note we test the hypothesis that trading by tax‐motivated individual investors is responsible for the January effect. We examine the ownership structure of a large sample of firms over a four‐year period and find that the small firms that usually exhibit high January returns have low institutional ownership. After controlling for firm size, we still find that institutional ownership is significantly related to January abnormal returns. These results suggest that one reason the January effect may concentrate in small firms is because these firms are held by tax‐motivated individual investors.
Russia - New tax demand will further deter investors
In: Crossborder monitor: weekly briefing service for international executives, Band 13, Heft 14, S. 10
Tax Issues Relating to Qualified Foreign Institutional Investors: The Chinese Experience
In: Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 7 ; p. 457-468; DOI: https://doi.org/10.59403/1rme7ha
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Is Tax Data Sensitive Data?
In: European data protection law review: EdpL, Band 2, Heft 2, S. 262-265
ISSN: 2364-284X
The Effect of Institutional Distance on Corporate Tax Avoidance: Evidence from Foreign Institutional Investors
In: Journal of International Accounting, Auditing and Taxation, Forthcoming
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Who's Left to Tax? Grappling with a Dwindling Shareholder Tax Base
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