What question did this study set out to answer?

This study aims to analyze the market impact of tax changes for possessions corporations (PCs) following the Tax Equity and Fiscal Responsibility Act of 1982.

June 15, 2026Journal of the American Taxation Association

The Security market Impact of a Tax Law Change: Possessions Corporation Revisions.

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Authors

JMJames G. ManegoldUniversity of Southern California SKStewart KarlinskyUniversity of Southern California

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Implication

Randomized trial analyzes security market effects of possessions corporation tax changes, indicating significant implications for policy makers.

Key Points

This study aims to analyze the market impact of tax changes for possessions corporations (PCs) following the Tax Equity and Fiscal Responsibility Act of 1982.
Utilized an events methodology to assess market impacts.
Conducted analyses on three announcement dates relevant to proposed PC revisions.
Estimated dollar revenue generated by tax revisions.
All announcements showed a significant positive market impact.
Found a significant relationship between cumulative market reaction and previous use of PC benefits.
Dollar revenue estimate was slightly smaller than the Treasury's projection.

Cite This Study

Manegold et al. (1988) studied this question.

synapsesocial.com/papers/6a2f980ca1cfeec4908291dd https://doi.org/10.2308/jata-6147115

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Implication

Randomized trial analyzes security market effects of possessions corporation tax changes, indicating significant implications for policy makers.

The Security market Impact of a Tax Law Change: Possessions Corporation Revisions.

Discussion

Member takes

Implication

Key Points

Cite This Study

The Security market Impact of a Tax Law Change: Possessions Corporation Revisions.

Discussion

Member takes

Implication

Key Points

Cite This Study

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