1557 Massachusetts Ave
Cambridge, MA 02138
Harvard Law School
in Total Papers Downloads
in Total Papers Citations
law and finance, constructive sales, variable prepaid forward contracts, tax, capital gains tax deferral, Black-Scholes-Merton model, dividend risk
Shortselling, Long/Short, Portfolio Optimization, Mean-Variance Analysis, CAPM, 130/30
Behavioral Finance, Probability Matching, Loss Aversion, Risk Aversion, Risk Preferences, Evolution
private equity, hedge funds, carried interest, carry, performance fee, equity-based compensation, tax, taxation, deferral
International Taxation, Repatriation, Overseas Earnings
AJCA, Jobs Creation Act, internal capital markets, agency problems, executive compensation
international tax, tax policy, repatriation, dividends, shareholder payouts, acquisitions, spending behavior
Leverage, Liquidity, Financial Regulation, Capital Requirements, Macroprudential Policies, Net Capital Rules
financial products taxation, derivatives taxation, mark-to-market taxation, fundamental tax reform, tax arbitrage
debt-equity distinction, hybrid taxation, convertible bond taxation, tax arbitrage
Judicial Decisionmaking, Courts, Empirical Studies, Tax Decisions
dividend equivalent taxation, cross-border taxation, delta test
lock-in, tax deferral, realization requirement, interest rates, borrowing costs
Cookies are used by this site. To decline or learn more, visit our Cookies page.
This page was processed by apollobot1 in 0.375 seconds
We'd like to ask you to provide feedback on your experience with SSRN today. Your feedback will be used to enhance the site in the future.
Would you be willing to answer a few questions when you leave our site?
Yes, I'm willing to take part in a survey
No, thank you