DOCTORAL RESEARCH IN TAXATION.
本文介绍了1991年3月美国多所大学税收领域的博士研究，涵盖员工持股计划与生产率的关系、1986年税改对股票价格的影响以及杠杆员工持股计划中税收优惠的市场效应。
Abstract This article presents information on doctoral research in taxation by students of various universities in the U.S., as of March 1991. One of the doctoral research titled "An Empirical Investigation of the Association of Productivity With Employee Stock Ownership Plans of Publicly Held Corporations," addresses the issue of whether employee participation in ownership through an employee stock ownership plan is positively associated with productivity measures. Another research titled "An Analysis of the Effect of the Tax Reform Act of 1986 on Stock Prices: A Market Study," attempted to measure the effects of the U.S. Tax Reform Act of 1986 on stock returns. To accomplish this objective, two different models and two different techniques were used. The models were the market model and a macro model. Another dissertation "The Market for Tax Benefits: Evidence From Leveraged ESOPs," presents a new set of data about a controversial tax subsidy, the employee stock ownership plea interest exclusion. The data separate the price effects of the change in taxes from the price effects of other environmental changes, enabling a precise measure of tax incidence.