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Taxation and Corporate Pension Policy
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Cited by:
- Coronado, Julia & Mitchell, Olivia S. & Sharpe, Steven A. & Blake Nesbitt, S., 2008.
"Footnotes aren't enough: the impact of pension accounting on stock values,"
Journal of Pension Economics and Finance, Cambridge University Press, vol. 7(3), pages 257-276, November.
- Julia Lynn Coronado & Olivia S. Mitchell & S. Blake Nesbitt & Steven A. Sharpe, 2008. "Footnotes aren’t enough: the impact of pension accounting on stock values," Finance and Economics Discussion Series 2008-04, Board of Governors of the Federal Reserve System (U.S.).
- Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt, 2008. "Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values," NBER Working Papers 13726, National Bureau of Economic Research, Inc.
- Yothin Jinjarak & Jie Zhou, 2011. "New Evidence on Asset Location from the Survey of Consumer Finances," Public Finance Review, , vol. 39(4), pages 594-615, July.
- Guan, Yanling & Tang, Dragon Yongjun, 2018. "Employees' risk attitude and corporate risk taking: Evidence from pension asset allocations," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 261-274.
- Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.
- Jeremy I. Bulow & Myron S. Scholes, 1983.
"Who Owns the Assets in a Defined-Benefit Pension Plan?,"
NBER Chapters, in: Financial Aspects of the United States Pension System, pages 17-36,
National Bureau of Economic Research, Inc.
- Jeremy I. Bulow & Myron S. Scholes, 1982. "Who Owns the Assets in a Defined Benefit Pension Plan," NBER Working Papers 0924, National Bureau of Economic Research, Inc.
- Julia Lynn Coronado & Steven A. Sharpe, 2003.
"Did Pension Plan Accounting Contribute to a Stock Market Bubble?,"
Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 34(1), pages 323-371.
- Julia Lynn Coronado & Steven A. Sharpe, 2003. "Did pension plan accounting contribute to a stock market bubble?," Finance and Economics Discussion Series 2003-38, Board of Governors of the Federal Reserve System (U.S.).
- Ebrahim, M. Shahid & Mathur, Ike & ap Gwilym, Rhys, 2014. "Integrating corporate ownership and pension fund structures: A general equilibrium approach," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 553-569.
- Jeremy I. Bulow & Myron S. Scholes & Peter Menell, 1983.
"Economic Implications of ERISA,"
NBER Chapters, in: Financial Aspects of the United States Pension System, pages 37-56,
National Bureau of Economic Research, Inc.
- Jeremy I. Bulow & Myron S. Scholes & Peter Menell, 1982. "Economic Implications of ERISA," NBER Working Papers 0927, National Bureau of Economic Research, Inc.
- Boon, L.N. & Brière, M. & Rigot, S., 2018. "Regulation and pension fund risk-taking," Journal of International Money and Finance, Elsevier, vol. 84(C), pages 23-41.
- Poterba, James M., 2002.
"Taxation, risk-taking, and household portfolio behavior,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 17, pages 1109-1171,
Elsevier.
- James M. Poterba, 2001. "Taxation, Risk-Taking, and Household Portfolio Behavior," NBER Working Papers 8340, National Bureau of Economic Research, Inc.
- Joshua Rauh & Irina Stefanescu & Stephen Zeldes, 2013. "Cost shifting and the freezing of corporate pension plans," Finance and Economics Discussion Series 2013-82, Board of Governors of the Federal Reserve System (U.S.).
- Gene Amromin, 2008.
"Precautionary Savings Motives and Tax Efficiency of Household Portfolios: An Empirical Analysis,"
NBER Chapters, in: Tax Policy and the Economy, Volume 22, pages 5-41,
National Bureau of Economic Research, Inc.
- Gene Amromin, 2005. "Precautionary savings motives and tax efficiency of household portfolios: an empirical analysis," Finance and Economics Discussion Series 2005-01, Board of Governors of the Federal Reserve System (U.S.).
- repec:eee:labchp:v:1:y:1986:i:c:p:305-355 is not listed on IDEAS
- Leslie E. Papke, 1991. "The Asset Allocation of Private Pension Plans," NBER Working Papers 3745, National Bureau of Economic Research, Inc.
- Pesando, James E, 1984.
"Employee Evaluation of Pension Claims and the Impact of Indexing Initiatives,"
Economic Inquiry, Western Economic Association International, vol. 22(1), pages 1-17, January.
- James E. Pesando, 1981. "Employee Valuation of Pension Claims and the Impact of Indexing Initiatives," NBER Working Papers 0767, National Bureau of Economic Research, Inc.
- David McCarthy & David Miles, 2013.
"Optimal Portfolio Allocation for Corporate Pension Funds,"
European Financial Management, European Financial Management Association, vol. 19(3), pages 599-629, June.
- Miles, David & McCarthy, David, 2007. "Optimal Portfolio Allocation for Corporate Pension Funds," CEPR Discussion Papers 6394, C.E.P.R. Discussion Papers.
- Miles, David & McCarthy, David, 2011. "Optimal portfolio allocation for corporate pension funds," CEPR Discussion Papers 8198, C.E.P.R. Discussion Papers.
- Marekwica, Marcel & Schaefer, Alexander & Sebastian, Steffen, 2013. "Life cycle asset allocation in the presence of housing and tax-deferred investing," Journal of Economic Dynamics and Control, Elsevier, vol. 37(6), pages 1110-1125.
- Jin, Li & Merton, Robert C. & Bodie, Zvi, 2006.
"Do a firm's equity returns reflect the risk of its pension plan?,"
Journal of Financial Economics, Elsevier, vol. 81(1), pages 1-26, July.
- Li Jin & Robert Merton & Zvi Bobie, 2004. "Do a Firm's Equity Returns Reflect the Risk of Its Pension Plan?," NBER Working Papers 10650, National Bureau of Economic Research, Inc.
- Paul Klumpes & Mark Whittington & Yong Li, 2009. "Determinants of the Pension Curtailment Decisions of UK Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7-8), pages 899-924.
- Thomas Steinberger, 2005. "Pension benefit default risk and welfare effects of funding regulation," CSEF Working Papers 147, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Michaelides, Alexander & Gomes, Francisco & ,, 2005.
"Wealth Accumulation and Portfolio Choice with Taxable and Tax-Deferred Accounts,"
CEPR Discussion Papers
4852, C.E.P.R. Discussion Papers.
- Alex Michaelides & Francisco Gomes & Valery Polkovnichenko, 2006. "Wealth Accumulation and Portfolio Choice with Taxable and Tax-Deferred Accounts," Computing in Economics and Finance 2006 23, Society for Computational Economics.
- Roger H. Gordon & Joel B. Slemrod, 1986.
"An Empirical Examination of Municipal Financial Policy,"
NBER Chapters, in: Studies in State and Local Public Finance, pages 53-82,
National Bureau of Economic Research, Inc.
- Roger H. Gordon & Joel Slemrod, 1985. "An Empirical Examination of Municipal Financial Policy," NBER Working Papers 1599, National Bureau of Economic Research, Inc.
- Francisco Gomes & Michael Haliassos & Tarun Ramadorai, 2021.
"Household Finance,"
Journal of Economic Literature, American Economic Association, vol. 59(3), pages 919-1000, September.
- Haliassos, Michael & Gomes, Francisco, 2020. "Household Finance," CEPR Discussion Papers 14502, C.E.P.R. Discussion Papers.
- Gomes, Francisco J. & Haliassos, Michael & Ramadorai, Tarun, 2020. "Household finance," IMFS Working Paper Series 138, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS).
- Zhou, Jie, 2009. "The asset location puzzle: Taxes matter," Journal of Economic Dynamics and Control, Elsevier, vol. 33(4), pages 955-969, April.
- J. Michael Harrison & William F. Sharpe, 1983.
"Optimal Funding and Asset Allocation Rules for Defined-Benefit Pension Plans,"
NBER Chapters, in: Financial Aspects of the United States Pension System, pages 91-106,
National Bureau of Economic Research, Inc.
- J. Michael Harrison & William F. Sharpe, 1982. "Optimal Funding and Asset Allocation Rules for Defined-Benefit Pension Plans," NBER Working Papers 0935, National Bureau of Economic Research, Inc.
- Horiba, Yutaka & Yoshida, Kazuo, 2002. "Determinants of Japanese corporate pension coverage," Journal of Economics and Business, Elsevier, vol. 54(5), pages 537-555.
- Lynch, Andrew & Puckett, Andy & Yan, Xuemin (Sterling), 2014. "Institutions and the turn-of-the-year effect: Evidence from actual institutional trades," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 56-68.
- Shoven, John B. & Sialm, Clemens, 2004.
"Asset location in tax-deferred and conventional savings accounts,"
Journal of Public Economics, Elsevier, vol. 88(1-2), pages 23-38, January.
- John B. Shoven & Clemens Sialm, 1999. "Asset Location in Tax-Deferred and Conventional Savings Accounts," NBER Working Papers 7192, National Bureau of Economic Research, Inc.
- Weller, Christian E. & Wenger, Jeffrey B., 2009.
"Prudent investors: the asset allocation of public pension plans,"
Journal of Pension Economics and Finance, Cambridge University Press, vol. 8(4), pages 501-525, October.
- Christian E. Weller & Jeffrey Wenger, 2008. "Prudent Investors: The Asset Allocation of Public Pension Plans," Working Papers wp175, Political Economy Research Institute, University of Massachusetts at Amherst.
- Blake, David, 1998. "Pension schemes as options on pension fund assets: implications for pension fund management," Insurance: Mathematics and Economics, Elsevier, vol. 23(3), pages 263-286, December.
- Love, David & Smith, Paul A. & Wilcox, David, 2007.
"Why Do Firms Offer Risky Defined–Benefit Pension Plans?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 60(3), pages 507-519, September.
- David Love & Paul Smith & David Wilcox, 2007. "Why Do Firms Offer Risky Defined Benefit Pension Plans?," Department of Economics Working Papers 2007-04, Department of Economics, Williams College.
- David A. Love & Paul A. Smith & David W. Wilcox, 2007. "Why do firms offer risky defined benefit pension plans?," Finance and Economics Discussion Series 2007-36, Board of Governors of the Federal Reserve System (U.S.).
- Zvi Bodie, 1988. "Pension Fund Investment Policy," NBER Working Papers 2752, National Bureau of Economic Research, Inc.
- Paul Klumpes & Mark Whittington & Yong Li, 2009. "Determinants of the Pension Curtailment Decisions of UK Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 899-924, September.
- Rumpf, Dominik, 2011. "The dividends received deduction in the corporate income tax and cost of capital," Working Papers 01/2011, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
- Inkmann, Joachim & Blake, David, 2004. "Liability valuation and optimal asset allocation," LSE Research Online Documents on Economics 24754, London School of Economics and Political Science, LSE Library.
- Jeremy I. Bulow, 1981. "Tax Aspects of Corporate Pension Funding Policy," NBER Working Papers 0724, National Bureau of Economic Research, Inc.
- Zvi Bodie & Jay O. Light & Randall Morck, 1987.
"Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation,"
NBER Chapters, in: Issues in Pension Economics, pages 15-48,
National Bureau of Economic Research, Inc.
- Zvi Bodie & Jay O. Light & Randall Morck & Robert A. Taggart, Jr., 1984. "Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation," NBER Working Papers 1315, National Bureau of Economic Research, Inc.
- Katarzyna Romaniuk, 2013. "Pension fund taxation and risk-taking: should we switch from the EET to the TEE regime?," Annals of Finance, Springer, vol. 9(4), pages 573-588, November.
- Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya, 2011. "The evolution of aggregate stock ownership," CFS Working Paper Series 2011/18, Center for Financial Studies (CFS).
- Joshua D. Rauh & Irina Stefanescu & Stephen P. Zeldes, 2020. "Cost Saving and the Freezing of Corporate Pension Plans," NBER Working Papers 27251, National Bureau of Economic Research, Inc.
- Hoevenaars, Roy P.M.M. & Molenaar, Roderick D.J. & Schotman, Peter C. & Steenkamp, Tom B.M., 2008. "Strategic asset allocation with liabilities: Beyond stocks and bonds," Journal of Economic Dynamics and Control, Elsevier, vol. 32(9), pages 2939-2970, September.
- Móricz, Dániel, 2004. "Vállalati szolgáltatási nyugdíjprogramok optimális befektetési politikája és fedezettségi szintje az Egyesült Államokban [Optimal investment and funding policy of US defined-benefit pension plans]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1113-1131.
- Benjamin M. Friedman, 1983. "Pension Funding, Pension Asset Allocation, and Corporate Finance: Evidence from Individual Company Data," NBER Chapters, in: Financial Aspects of the United States Pension System, pages 107-152, National Bureau of Economic Research, Inc.
- David A. Love & Paul A. Smith & David W. Wilcox, 2009. "Should risky firms offer risk-free DB pensions?," Finance and Economics Discussion Series 2009-20, Board of Governors of the Federal Reserve System (U.S.).
- Rauh, Joshua D. & Stefanescu, Irina & Zeldes, Stephen P., 2020. "Cost saving and the freezing of corporate pension plans," Journal of Public Economics, Elsevier, vol. 188(C).
- Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
- Edward P. Lazear, 1985.
"Incentive Effects of Pensions,"
NBER Chapters, in: Pensions, Labor, and Individual Choice, pages 253-282,
National Bureau of Economic Research, Inc.
- Edward P. Lazear, 1983. "Incentive Effects of Pensions," NBER Working Papers 1126, National Bureau of Economic Research, Inc.
- Benjamin M. Friedman, 1982. "Pension Funding, Pension Asset Allocation, and Corporate Finance: Evidence From Individual Company Data," NBER Working Papers 0957, National Bureau of Economic Research, Inc.
- Comprix, Joseph & Muller, Karl A., 2011. "Pension plan accounting estimates and the freezing of defined benefit pension plans," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 115-133.
- Martin Feldstein & Randall Morck, 1983.
"Pension Funding Decisions, Interest Rate Assumptions, and Share Prices,"
NBER Chapters, in: Financial Aspects of the United States Pension System, pages 177-210,
National Bureau of Economic Research, Inc.
- Martin Feldstein & Randall Morck, 1982. "Pension Funding Decisions, Interest Rate Assumptions and Share Prices," NBER Working Papers 0938, National Bureau of Economic Research, Inc.
- Mintz, Jack & Smart, Michael, 2002.
"Tax-exempt investors and the asset allocation puzzle,"
Journal of Public Economics, Elsevier, vol. 83(2), pages 195-215, February.
- Jack Mintz & Michael Smart, 1998. "Tax-exempt investors and the asset allocation puzzle," Working Papers msmart-98-04, University of Toronto, Department of Economics.
- Jack Mintz & Michael Smart, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series 242, CESifo.
- William Trainor & Carolyn Rochelle, 2008. "Funding Status Projections for Southern Public Teaching Pension Plans," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 36(1), pages 77-87, March.
- Goto, Shingo & Yanase, Noriyoshi, 2021. "Pension return assumptions and shareholder-employee risk-shifting," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Fischer, Marcel & Jensen, Bjarne Astrup & Koch, Marlene, 2023. "Optimal retirement savings over the life cycle: A deterministic analysis in closed form," Insurance: Mathematics and Economics, Elsevier, vol. 112(C), pages 48-58.
- Jules H. van Binsbergen & Michael W. Brandt, 2007. "Optimal Asset Allocation in Asset Liability Management," NBER Working Papers 12970, National Bureau of Economic Research, Inc.
- Comprix, Joseph & Muller III, Karl A., 2011. "Pension plan accounting estimates and the freezing of defined benefit pension plans," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 115-133, February.
- Alan Marcus, 1987.
"Corporate Pension Policy and the Value of PBGC Insurance,"
NBER Chapters, in: Issues in Pension Economics, pages 49-80,
National Bureau of Economic Research, Inc.
- Alan J. Marcus, 1983. "Corporate Pension Policy and the Value of PBGC Insurance," NBER Working Papers 1217, National Bureau of Economic Research, Inc.
- Ramon P. DeGennaro, 2003. "Asset allocation and section 529 plans," FRB Atlanta Working Paper 2003-1, Federal Reserve Bank of Atlanta.
- Karen C. Castro-González, 2012. "Portrait Of A Company: Defined Benefit Pension Plan Sponsors," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 43-52.
- Richard A. Ippolito, 1983. "Public Policy Towards Private Pensions," Contemporary Economic Policy, Western Economic Association International, vol. 1(3), pages 53-76, April.
- Anantharaman, Divya & Kamath, Saipriya & Li, Shengnan, 2021. "The Tax Cut and Jobs Act (2017) as a driver of pension derisking: a comprehensive examination," LSE Research Online Documents on Economics 108535, London School of Economics and Political Science, LSE Library.
- Michael J. Alderson & Neil L. Seitz, 2013. "Pension Policy and the Value of Corporate-Level Investment," Financial Management, Financial Management Association International, vol. 42(2), pages 413-440, June.
- Gaobo Pang & Mark Warshawsky, 2013. "Comparing Costs and Risks of Retirement Plans for Sponsors," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 16(2), pages 195-217, September.
- Webb, David C., 2004. "Sponsoring company finance and investment and defined benefit pension scheme deficits," LSE Research Online Documents on Economics 24699, London School of Economics and Political Science, LSE Library.
- Boubaker, Sabri & Gounopoulos, Dimitrios & Nguyen, Duc Khuong & Paltalidis, Nikos, 2017. "Assessing the effects of unconventional monetary policy and low interest rates on pension fund risk incentives," Journal of Banking & Finance, Elsevier, vol. 77(C), pages 35-52.
- An, Heng & Huang, Zhaodan & Zhang, Ting, 2013. "What determines corporate pension fund risk-taking strategy?," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 597-613.
- Garlappi, Lorenzo & Huang, Jennifer, 2006. "Are stocks desirable in tax-deferred accounts?," Journal of Public Economics, Elsevier, vol. 90(12), pages 2257-2283, December.
- David A. Matsa, 2018. "Capital Structure and a Firm’s Workforce," NBER Working Papers 25125, National Bureau of Economic Research, Inc.
- Zvi Bodie & John B. Shoven, 1983. "Introduction to "Financial Aspects of the United States Pension System"," NBER Chapters, in: Financial Aspects of the United States Pension System, pages 1-16, National Bureau of Economic Research, Inc.
- Chongmin Kim, 2004. "Corporate financial policy with pension accounts: an extension of the Modigliani-Miller theorem," International Economic Journal, Taylor & Francis Journals, vol. 18(2), pages 215-236.
- Cooper, Russell W. & Ross, Thomas W., 2001. "Pensions: theories of underfunding," Labour Economics, Elsevier, vol. 8(6), pages 667-689, December.
- Paul J.M. Klumpes & Mark Whittington, 2003. "Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 175-204, January.
- Jennifer Alonso Garcia & Michael Sherris & Samuel Thirurajah & Jonathan Ziveyi, 2020. "Taxation and policyholder behavior: the case of guaranteed minimum accumulation benefits," ULB Institutional Repository 2013/307889, ULB -- Universite Libre de Bruxelles.
- James M. Poterba & John B. Shoven & Clemens Sialm, 2000. "Asset Location for Retirement Savers," NBER Working Papers 7991, National Bureau of Economic Research, Inc.
- Alderson, Michael J. & Betker, Brian L. & Halford, Joseph T., 2017. "Are managers paid for better levels of pension funding?," Journal of Corporate Finance, Elsevier, vol. 46(C), pages 25-33.
- Zvi Bodie & Jérôme Detemple & Marcel Rindisbacher, 2009. "Life-Cycle Finance and the Design of Pension Plans," Annual Review of Financial Economics, Annual Reviews, vol. 1(1), pages 249-286, November.
- Boubaker, Sabri & Gounopoulos, Dimitrios & Nguyen, Duc Khuong & Paltalidis, Nikos, 2015.
"Assessing the effects of unconventional monetary policy on pension funds risk incentives,"
MPRA Paper
73398, University Library of Munich, Germany, revised Aug 2016.
- Sabri Boubaker & Dimitrios Gounopoulos & Duc Khuong Nguyen & Nikos Paltalidis, 2016. "Assessing the Effects of Unconventional Monetary Policy on Pension Funds Risk Incentives," Working Papers 2016-005, Department of Research, Ipag Business School.
- Clinch, Greg & Shibano, Toshi, 1996. "Differential tax benefits and the pension reversion decision," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 69-106, February.
- Michael Kisser & John Kiff & Mauricio Soto, 2017. "Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?," Journal of Accounting Research, Wiley Blackwell, vol. 55(5), pages 1213-1255, December.
- Love, David A. & Smith, Paul A. & Wilcox, David W., 2011. "The effect of regulation on optimal corporate pension risk," Journal of Financial Economics, Elsevier, vol. 101(1), pages 18-35, July.
- Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, May.
- Joshua Rauh, 2007. "Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans," NBER Working Papers 13240, National Bureau of Economic Research, Inc.