Identifying the heterogeneous impact of highly anticipated events: Evidence from the Tax Cuts and Jobs Act
We develop a method for estimating individual firm heterogeneity in the stock market impact
of aggregate events, using data on both stock and options prices. Our method impounds the …
of aggregate events, using data on both stock and options prices. Our method impounds the …
The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?
AF Wagner, RJ Zeckhauser, A Ziegler - 2020 - nber.org
ABSTRACT The Tax Cut and Jobs Act (TCJA) slashed corporations' median effective tax
rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of …
rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of …
Sharing the Wealth: The Effects of Announced TCJA Bonuses on Employee Pay Satisfaction
M Hutchens, DP Lynch… - Journal of the American …, 2024 - publications.aaahq.org
Many corporations publicly announced plans to share windfalls from the Tax Cuts and Jobs
Act (TCJA) with rank-and-file employees. We examine the association between these bonus …
Act (TCJA) with rank-and-file employees. We examine the association between these bonus …
IPOs and Corporate Tax Planning
C Dobridge, R Lester, A Whitten - 2022 - federalreserve.gov
Does going public affect the amount and type of corporate tax planning? Using a panel of
US corporate tax return data from 1994 to 2018, we show that IPO completion is associated …
US corporate tax return data from 1994 to 2018, we show that IPO completion is associated …