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Keywords: tax-sensitivity
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Journal Articles
The Accounting Review (2019) 94 (1): 327–351.
Published: 01 January 2019
... for tax-sensitive shareholders, but a tax-disadvantaged entity for tax-exempt shareholders. Consistent with shareholder-level taxes influencing organizational form decisions, I find that firms owned by more tax-exempt shareholders are less likely to carve-out MLPs. Consistent with shareholder-level taxes...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (6): 49–76.
Published: 01 November 2017
...Jennifer L. Blouin; Brian J. Bushee; Stephanie A. Sikes ABSTRACT We classify all institutional investors that file Form 13-F over the period 1995–2013 as either “tax-sensitive” or “tax-insensitive” based on their trading behavior and portfolio characteristics. We examine tests of the effects...