NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

James Poterba, Nirupama Rao, Jeri Seidman

NBER Working Paper No. 12923
Issued in February 2007

---- Acknowledgements -----

We are grateful to many research assistants at MIT and the University of North Carolina for collecting 10-K data entries, to Erin Towery for outstanding research assistance standardizing the mountains of data, to William Gentry (the editor), James Hines, Richard Larsen, Thomas Neubig, Richard Sansing, Andrew Schmidt, Jake Thomas, two anonymous referees, and especially Lillian Mills for helpful comments and discussion, and to the American Tax Policy Institute, the Bradley Foundation, and the National Science Foundation for research support. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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