A REVIEW OF SHARE REPURCHASES: SEC PROPOSALS AND NEW EXCISE TAX: A COMMENT ON OXNER

Abstract

This article is a review of Oxner (2022), which discusses the proposals presented by the Securities and Exchange Commission (SEC) about share repurchases and insider trading, in addition to the comments made by the Commissioners and other participants. In addition, Oxner (2022) analyzes the possible consequences of the excise tax as well as the necessity for companies to legally reduce it. This article also makes suggestions for future research directions based on Oxner’s (2022) work.