Jeri K. Seidman

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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5,336

CITATIONS
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Top 16,308

in Total Papers Citations

21

Scholarly Papers (14)

1.

Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering

McCombs Research Paper Series No. ACC-02-10
Number of pages: 47 Posted: 04 Mar 2010 Last Revised: 27 May 2010
Jeri K. Seidman
University of Virginia - McIntire School of Commerce
Downloads 870 (16,777)
Citation 8

Abstract:

Book-Tax Income Gap, Book-Tax Differences, Tax Sheltering, Earnings Management

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

Number of pages: 44 Posted: 15 Feb 2007 Last Revised: 03 Mar 2010
James M. Poterba, Nirupama Rao and Jeri K. Seidman
Massachusetts Institute of Technology (MIT) - Department of Economics, New York University (NYU) - Robert F. Wagner Graduate School of Public Service and University of Virginia - McIntire School of Commerce
Downloads 717 (26,921)
Citation 7

Abstract:

Book-Tax Differences, Deferred Tax, Revaluation, Tax Policy

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

NBER Working Paper No. w12923
Number of pages: 50 Posted: 23 Feb 2007
James M. Poterba, Nirupama Rao and Jeri K. Seidman
Massachusetts Institute of Technology (MIT) - Department of Economics, New York University (NYU) - Robert F. Wagner Graduate School of Public Service and University of Virginia - McIntire School of Commerce
Downloads 71 (273,328)
Citation 8

Abstract:

3.
Downloads 759 ( 25,283)
Citation 2

Is There Information Content in the Tax Footnote?

Number of pages: 58 Posted: 03 Oct 2010 Last Revised: 20 Sep 2012
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 445 (50,618)
Citation 2

Abstract:

book-tax differences, tax footnote, information content

Is There Information Content in the Tax Footnote?

2011 American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11
Number of pages: 51 Posted: 11 Feb 2011 Last Revised: 20 Sep 2012
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 314 (76,741)
Citation 2

Abstract:

Equity Compensation and Tax Avoidance: Incentive Effect or Tax Benefits?

McCombs Research Paper Series No. ACC-03-11
Number of pages: 44 Posted: 12 Apr 2011 Last Revised: 19 Sep 2016
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 276 (88,750)
Citation 3

Abstract:

Tax avoidance, equity incentives, tax benefits from equity compensation

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 46 Posted: 05 Aug 2011 Last Revised: 18 Jul 2012
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 189 (130,456)
Citation 3

Abstract:

stock option compensation, tax sheltering

5.

Conflicting Transfer Pricing Incentives and the Role of Coordination

Tuck School of Business Working Paper No. 2010-74
Number of pages: 49 Posted: 17 May 2010 Last Revised: 20 Sep 2016
Jennifer L. Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 464 (34,972)

Abstract:

transfer pricing, income shifting, customs duties, coordination

6.

Corporate Tax Reform, Deferred Taxes, and the Immediate Effect on Book Profits

Number of pages: 25 Posted: 15 Jul 2011
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 356 (57,396)

Abstract:

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102
Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 288 (84,652)

Abstract:

tax compliance, multinational taxation, game theory

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

Abstract:

8.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5
Number of pages: 61 Posted: 06 Dec 2014 Last Revised: 22 Dec 2016
Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 277 (42,365)

Abstract:

tax avoidance, skewness bias, effective tax rate, book-tax difference

9.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
Stanford Graduate School of Business, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Abstract:

transfer pricing, income shifting, losses

10.

Examining Which Tax Rates Investors use for Equity Valuation

Number of pages: 41 Posted: 08 Feb 2014 Last Revised: 09 Oct 2015
Kathleen Powers, Jeri K. Seidman and Bridget Stomberg
University of Tennessee, Knoxville - Haslam College of Business, University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 103 (129,292)

Abstract:

Valuation, Tax expense, Stock returns

11.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 02 Jul 2012
Richard C. Sansing, Jeri K. Seidman and Lisa De Simone
Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and Stanford Graduate School of Business
Downloads 100 (187,999)

Abstract:

12.

Taxpayer Behavior under Audit Certainty

Number of pages: 46 Posted: 23 May 2015 Last Revised: 28 Jun 2016
Benjamin C. Ayers, Jeri K. Seidman and Erin Towery
University of Georgia, University of Virginia - McIntire School of Commerce and University of Georgia
Downloads 71 (137,336)

Abstract:

Tax examination; Internal Revenue Service; Coordinated Industry Case program; Tax avoidance

13.

The Relevance of Tax Cash Flow and Tax Expense

Number of pages: 39 Posted: 18 May 2017
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 0 (428,000)

Abstract:

Valuation, tax avoidance, disclosure

14.

Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights

Journal of American Taxation Association, Forthcoming
Posted: 23 Jun 2016 Last Revised: 17 Mar 2017
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Abstract:

tax avoidance, tax exhaustion, equity incentives