Nathan Seegert, and Stephen Salant, 2019. In a study that uses a large, newly-available administrative dataset on U.S. corporate tax filings, the authors find that U.S. firms are more sensitive to [...]
Nathan Seegert and Eric Ohrn, 2019.In a study that examines the impact of shareholder taxation on the quality of mergers and acquisitions, the authors demonstrate how investor-level taxes can create a [...]
Elena Patel, Naomi Feldman, Laura Kawano, Nirupama Rao, Michael Stevens and Jesse Edgerton, 2018. Using data from U.S. corporate tax returns, the authors find robust evidence that public firms invest more [...]
Nathan Seegert, 2018. The author finds that 18 states have increased the riskiness of their tax portfolio since the Great Recession, while only five decreased the riskiness of their tax portfolio. [...]