Concepedia

Tax Deferrals

Tax deferrals is a tax relief mechanism that postpones the payment of capital gains taxes to a later date, thereby allowing investors to retain and reinvest earnings without immediate tax liability.

22

Publications

999

Citations

37

Authors

22

Institutions

Publications per year

2017–2026

5

Parents

Publications

22

Estimating the COVID-19 cash crunch: Global evidence and policy

Antonio De Vito, Juan-Pedro Gómez · Journal of Accounting and Public Policy · 2020 · 339 citations · Full text

, , +15

A new policy toolkit is needed as countries exit COVID-19 lockdowns

Olivier Blanchard, Thomas Philippon, Jean Pisani‐Ferry · Policy briefs · 2020 · 87 citations

, , +17

The Effect of Deferred Taxes on Security Prices

Paul Chaney, Debra C. Jeter · Journal of Accounting Auditing & Finance · 1994 · 77 citations

, , +14

National Tax Systems versus the European Capital Market

Alberto Giovannini, Edmond Malinvaud, Colin Mayer · Economic Policy · 1989 · 67 citations

, , +17

DEFERRED TAX POSITIONS AND INCENTIVES FOR CORPORATE BEHAVIOR AROUND CORPORATE TAX CHANGES

James M. Poterba, Nirupama Rao, Jeri K. Seidman · National Tax Journal · 2011 · 55 citations

, , +17

1–5 of 22

Authors

37

  1. JM
    James M. Poterba

    Massachusetts Institute of Technology, United States

    3 publications · 84 citations

    3

    h-index

  2. NR
    Nirupama Rao

    Ross School, United States

    3 publications · 84 citations

    3

    h-index

  3. JK
    Jeri K. Seidman

    University of Virginia, United States

    3 publications · 84 citations

    3

    h-index

  4. AD
    Antonio De Vito

    IE University, Spain

    2 publications · 373 citations

    2

    h-index

  5. JG
    Juan-Pedro Gómez

    IE University, Spain

    2 publications · 373 citations

    2

    h-index

1–5 of 37

Institutions

22

  1. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    5 publications

    104 citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    74 citations

  3. The University of Texas at Austin

    Austin, United States

    2 h-index

    4 publications

    85 citations

  4. Bank of Spain

    Madrid, Spain

    2 h-index

    8 publications

    156 citations

  5. IE University

    Segovia, Spain

    2 h-index

    3 publications

    712 citations

  6. University of Alberta

    Edmonton, Canada

    1 h-index

    2 publications

    32 citations

  7. Southern Methodist University

    Dallas, United States

    1 h-index

    1 publications

    16 citations

  8. Vanderbilt University

    Nashville, United States

    1 h-index

    2 publications

    154 citations

1–8 of 22

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 86 citations

    4

    h-index

  2. National Tax Journal

    NTJ · 3 publications · 106 citations

    3

    h-index

  3. Journal of Accounting and Public Policy

    2 publications · 358 citations

    2

    h-index

  4. Economic Policy

    1 publications · 67 citations

    1

    h-index

  5. Abacus

    1 publications · 16 citations

    1

    h-index

1–5