Jeri K. Seidman

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

14

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5,737

CITATIONS
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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 (16,879)
Citation 8

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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 719 (28,360)
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, New York University (NYU) - Robert F. Wagner Graduate School of Public Service and University of Virginia - McIntire School of Commerce
Downloads 71 (285,472)
Citation 8

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3.
Downloads 784 ( 25,523)
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 460 (51,068)
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 324 (77,859)
Citation 2

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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
Downloads 283 (90,706)
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: 18 Jul 2012
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University
Downloads 193 (133,923)
Citation 3

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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, Dartmouth College - Accounting and University of Virginia - McIntire School of Commerce
Downloads 464 (32,525)

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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 (53,955)

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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 309 (82,090)

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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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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: 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
Downloads 277 (38,011)

Abstract:

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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

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transfer pricing, income shifting, losses

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
Downloads 103 (127,969)

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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 (191,891)

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12.

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 71 (123,361)

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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 Indiana University
Downloads 0 (208,239)

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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 Indiana University

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tax avoidance, tax exhaustion, equity incentives