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Volumn 21, Issue 1, 1996, Pages 69-106

Differential tax benefits and the pension reversion decision

Author keywords

Differential tax benefits; Marginal tax rates; Pension reversion; Tax timing; Taxes

Indexed keywords


EID: 0030080009     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/0165-4101(95)00412-2     Document Type: Article
Times cited : (18)

References (20)
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  • 9
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    • Disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs
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  • 10
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    • An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans
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    • Mittelstaedt, F.1
  • 11
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    • Pension terminations and worker-stockholder wealth transfers
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  • 14
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    • Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks
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  • 15
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    • Taxes and off-balance sheet financing: Research and development limited partnerships
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  • 16
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    • Shevlin, T.1
  • 17
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    • A financing explanation for overfunded pension plan terminations
    • Stone, M., 1987, A financing explanation for overfunded pension plan terminations, Journal of Accounting Research 25, 317-326.
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  • 18
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    • Taxation and corporate pension policy
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  • 19
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    • Corporate taxes and defined benefit pension plans
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  • 20
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    • Why do firms terminate overfunded pension plans?
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    • Thomas, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.