logo

TaxProf Blog

Ad: BlueJ Better Tax Answers. -Accomplish hours of research in seconds -Instantly draft high-quality communications -Verify answers using a library of trusted tax content. Learn more

Fleischer Presents Do Elite Tax Lawyers Create Value? at Loyola-L.A.

Paul Caron
,

Fleischer Victor Fleischer (Colorado) presented Do Elite Tax Lawyers Create Value? An Empirical Study of Tax Receivable Agreements at Loyola-L.A. yesterday as part of its Tax Policy Colloquium Series:

This Article examines the adoption and diffusion of Tax Receivable Agreements (TRAs), an innovative contract used in connection with a basis step-up in some IPOs. We describe the development and adoption of TRAs, how the contracts have evolved over time, who uses them, and why. We also conduct a statistical analysis of 1300 IPOs from 2004 to 2011 to identify what factors are correlated with the use of TRAs.

Sarah Lawsky (UC-Irvine) was the commentator.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
Ad: BlueJ Better Tax Answers. Blue J's generative AI tax research solution is transforming how tax experts work. Learn more.
Information and rates on advertising on TaxProf Blog