Concepedia

Taxable Acquisitions

Taxable Acquisitions is a singular academic concept denoting a contribution in the form of a method, model, framework, theory, construct, dataset, task, or metric that falls directly under the parent topic of Acquisitions Taxation and meets specified criteria triggering tax implications within scholarly or institutional transfer contexts.

16

Publications

729

Citations

26

Authors

24

Institutions

Publications per year

2017–2026

1

Parents

Publications

16

Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation

Benjamin C. Ayers, Craig E. Lefanowicz, John R. Robinson · The Journal of Finance · 2003 · 200 citations · Full text

, , +14

The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure

Benjamin C. Ayers, Craig E. Lefanowicz, John R. Robinson · The Accounting Review · 2004 · 84 citations

, , +16

Tax Benefits as a Source of Merger Premiums In Acquisitions of Private Corporations

Merle Erickson, Shiing-wu Wang · The Accounting Review · 2007 · 68 citations

, , +17

The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions

Benjamin C. Ayers, Craig E. Lefanowicz, John R. Robinson · Journal of the American Taxation Association · 2000 · 50 citations

, , +13

A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce

Kenneth J. Klassen, Stacie Kelley Laplante, Carla Carnaghan · Journal of the American Taxation Association · 2014 · 43 citations

, , +17

1–5 of 16

Authors

26

  1. JR
    John R. Robinson

    Texas A&M University, United States

    6 publications · 415 citations

    6

    h-index

  2. BC
    Benjamin C. Ayers

    University of Georgia, United States

    5 publications · 372 citations

    5

    h-index

  3. CE
    Craig E. Lefanowicz

    University of Virginia, United States

    5 publications · 372 citations

    5

    h-index

  4. ME
    Merle Erickson

    University of Chicago, United States

    3 publications · 105 citations

    3

    h-index

  5. DS
    Dan S. Dhaliwal

    University of Arizona, United States

    2 publications · 56 citations

    2

    h-index

1–5 of 26

Institutions

24

  1. The University of Texas at Austin

    Austin, United States

    4 h-index

    6 publications

    765 citations

  2. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    105 citations

  3. Texas A&M University

    College Station, United States

    3 h-index

    3 publications

    81 citations

  4. University of Virginia

    Charlottesville, United States

    3 h-index

    3 publications

    122 citations

  5. University of Georgia

    Athens, United States

    2 h-index

    2 publications

    284 citations

  6. University of Arizona

    Tucson, United States

    2 h-index

    4 publications

    112 citations

  7. Florida State University

    Tallahassee, United States

    1 h-index

    1 publications

    43 citations

  8. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    2 publications

    86 citations

1–8 of 24

Venues

  1. Journal of the American Taxation Association

    5 publications · 154 citations

    5

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 38 citations

    2

    h-index

  3. Contemporary Accounting Research

    CAR · 2 publications · 74 citations

    2

    h-index

  4. The Accounting Review

    2 publications · 152 citations

    2

    h-index

  5. 1

    h-index

1–5