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The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions

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  • Guenther, David A.

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  • Guenther, David A., 1994. "The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions," Journal of Accounting and Economics, Elsevier, vol. 18(3), pages 379-393, November.
    • Handle: RePEc:eee:jaecon:v:18:y:1994:i:3:p:379-393
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    Cited by:

    1. Smith, Steven & Singleton, Ron, 2023. "Gold and tax capitalization: A natural experiment," Advances in accounting, Elsevier, vol. 62(C).
    2. Chen, Ming-Chin & Hung, Chung-Yu, 2010. "The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 79-92.
    3. Erickson, Merle & Goolsbee, Austan & Maydew, Edward, 2003. "How Prevalent Is Tax Arbitrage? Evidence From the Market for Municipal Bonds," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 259-270, March.
    4. Guenther, David A. & Willenborg, Michael, 1999. "Capital gains tax rates and the cost of capital for small business: evidence from the IPO market," Journal of Financial Economics, Elsevier, vol. 53(3), pages 385-408, September.
    5. Jean Bédard & Daniel Coulombe & Suzanne M. Paquette, 2007. "Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 795-824, September.

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