Austin Frerick

U.S. Department of the Treasury - Office of Tax Analysis (OTA)

1500 Pennsylvania Ave., N.W.

Washington, DC 22203

United States

SCHOLARLY PAPERS

3

DOWNLOADS

614

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

The Cloak of Social Responsibility: Pharmaceutical Corporate Charity

Tax Notes, Vol. 153, Number 9, P. 1151, 2016
Number of pages: 15 Posted: 30 Nov 2016 Last Revised: 06 Jan 2017
Austin Frerick
U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 450 (69,657)

Abstract:

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Corporate Charity, Pharmaceutical, Patient Assistance Programs, PAPs

2.

Executive Pay Excess Raises Fiduciary Concerns: The 162(M) Provision

Tax Notes, Vol. 153, P. 85, 2016
Number of pages: 5 Posted: 06 Oct 2016 Last Revised: 06 Jan 2017
Austin Frerick
U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 91 (306,947)

Abstract:

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Executive Pay, 162(m), Fiduciary, Executive Compensation

3.

Have Excess Returns to Corporations Been Increasing Over Time?

National Tax Journal, Vol. 69, No. 4, 2016
Number of pages: 22 Posted: 16 Jul 2016 Last Revised: 20 Oct 2016
Laura Power and Austin Frerick
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 73 (350,174)
Citation 5

Abstract:

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excess returns, risk-free returns, cash flow tax