Jeri K. Seidman

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

15

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6,285

CITATIONS
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Top 16,215

in Total Papers Citations

21

Scholarly Papers (15)

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 1,087 (17,495)
Citation 8

Abstract:

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

2.
Downloads 857 ( 24,852)
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 512 (49,034)
Citation 2

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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 345 (79,332)
Citation 2

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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, University of Michigan, Stephen M. Ross School of Business and University of Virginia - McIntire School of Commerce
Downloads 731 (30,564)
Citation 7

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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 Last Revised: 20 Jun 2007
James M. Poterba, Nirupama Rao and Jeri K. Seidman
Massachusetts Institute of Technology (MIT) - Department of Economics, University of Michigan, Stephen M. Ross School of Business and University of Virginia - McIntire School of Commerce
Downloads 73 (303,720)
Citation 8

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4.

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 Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Dartmouth College - Accounting and University of Virginia - McIntire School of Commerce
Downloads 694 (33,311)

Abstract:

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transfer pricing, income shifting, customs duties, coordination

5.

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: 48 Posted: 06 Dec 2014 Last Revised: 07 Aug 2017
Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 659 (35,787)

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

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 528 (47,722)

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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 Indiana University - Kelley School of Business
Downloads 300 (93,414)
Citation 3

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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: 15 Aug 2018
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 203 (138,967)
Citation 3

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stock option compensation, tax sheltering

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 322 (85,940)

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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

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9.

Taxpayer Behavior under Audit Certainty

Number of pages: 50 Posted: 23 May 2015 Last Revised: 16 Jun 2017
Benjamin C. Ayers, Jeri K. Seidman and Erin Towery
University of Georgia, University of Virginia - McIntire School of Commerce and University of Georgia
Downloads 259 (109,412)

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

10.

Examining Which Tax Rates Investors Use for Equity Valuation

Number of pages: 44 Posted: 08 Feb 2014 Last Revised: 12 Sep 2017
University of Tennessee, Knoxville - College of Business Administration, North Carolina State University, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 227 (125,104)

Abstract:

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Valuation, Tax expense, Stock returns

11.

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 Indiana University - Kelley School of Business
Downloads 158 (174,327)

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Valuation, tax avoidance, disclosure

12.

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 133 (200,631)

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13.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Stanford University Graduate School of Business Research Paper No. 18-38
Number of pages: 44 Posted: 26 Aug 2018
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
Downloads 54 (350,596)

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Transfer Pricing, Income Shifting, Investment, Investment Efficiency

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 Indiana University - Kelley School of Business

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tax avoidance, tax exhaustion, equity incentives

15.

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

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transfer pricing, income shifting, losses