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Proceedings: Symposium on Tax Research IX


This volume contains proceedings from the university of Illinois Tax Research Symposium IX held at the Champaign Country Club in Champaign, Illinois on September 16, 2005.

Five research papers were presented at the event. The presentations coupled with the discussions of the research papers made the IX Symposium on Tax Research a thought-provoking event.

Paul Beck
University of Illinois


Does Ownership Structure Affect Corporations’ Responses to Lower Dividend Rates? An Analysis of Public and Private Banks
Authors: C. Bryan Cloyd, John Robinson, and Connie Weaver
Discussant: Douglas Shackelford

Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Québec Stock Savings Plan
Authors: Jean Bédard, Daniel Coulombe, and Suzanne Paquette
Discussant: Ken Klassen

Tax Avoidance by Nonprofit Organizations
Authors: Thomas Omer and Robert Yetman
Discussant: David Harris

The Effect of the 2003 Dividend Tax Rate Reduction on Corporations’ Cost of Capital
Authors: David Guenther, Boochun Jung, and David Williams
Discussant: Jennifer Blouin

Tax Effects in the Market for Auction Rate Preferred Stock
Author: George Plesko
Discussant: Terry Shevlin