Jeri K. Seidman

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

17

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9,524

TOTAL CITATIONS
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Top 10,866

in Total Papers Citations

119

Scholarly Papers (17)

1.
Downloads 1,303 (32,550)
Citation 39

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 851 (58,573)
Citation 19

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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 452 (130,936)
Citation 20

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2.

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 1,243 (34,759)
Citation 16

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

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: 41 Posted: 06 Dec 2014 Last Revised: 23 Sep 2019
University of Texas at Austin, University of Washington - Department of Finance and Business Economics, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 1,178 (36,956)
Citation 3

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tax avoidance, effective tax rates, book-tax differences, simulated data

How Reliably Do Empirical Tests Identify Tax Avoidance?

Contemporary Accounting Research, Forthcoming
Posted: 22 Nov 2019
University of Texas at Austin, University of Washington - Department of Finance and Business Economics, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

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Uncertain Tax Avoidance, Loss Firms, Tax avoidance, Simulated data

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
National Bureau of Economic Research (NBER)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 794 (64,186)
Citation 5

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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: 28 Apr 2023
National Bureau of Economic Research (NBER)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 114 (500,451)

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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 Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 811 (63,416)
Citation 11

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transfer pricing, income shifting, customs duties, coordination

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 402 (150,430)
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 346 (177,809)
Citation 3

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stock option compensation, tax sheltering

7.

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 626 (88,584)
Citation 3

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8.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 26 Aug 2018 Last Revised: 08 Mar 2022
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce
Downloads 556 (103,255)
Citation 6

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Investment, tax aggressiveness, income shifting

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 490 (120,244)
Citation 11

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

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
University of Texas at Austin, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 416 (144,558)
Citation 13

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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
University of Texas at Austin, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce

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11.

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, North Carolina State University, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 373 (165,126)
Citation 1

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Valuation, Tax expense, Stock returns

12.

The Relevance of Tax Cash Flow and Tax Expense

Number of pages: 42 Posted: 18 May 2017 Last Revised: 17 Mar 2019
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 298 (210,513)
Citation 3

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Valuation, tax expense, cash taxes paid, disclosure

13.

Policing Corporate Taxes: Insights from Tax Executives

Number of pages: 65 Posted: 23 Sep 2022 Last Revised: 23 Apr 2024
Jeri K. Seidman, Roshan K. Sinha and Bridget Stomberg
University of Virginia - McIntire School of Commerce, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business
Downloads 273 (230,375)
Citation 1

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tax authorities, tax enforcement, tax audits, tax planning, institutional theory

14.

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
Dartmouth College - Tuck School of Business, University of Virginia - McIntire School of Commerce and University of Texas at Austin
Downloads 194 (320,628)
Citation 1

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15.

How Tax Executives Craft Income Tax Disclosures in Response to Tax-Based Proprietary Costs

Number of pages: 63 Posted: 20 May 2024
The University of Illinois at Urbana-Champaign, University of Virginia - McIntire School of Commerce, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business
Downloads 107 (524,606)

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tax authorities, tax disclosures, proprietary costs, analyst forecasts

16.

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

17.

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
University of Texas at Austin, 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