Master Limited Partnership Research in Accounting, Economics, and Finance

The Journal of the American Taxation Association. Available at: https://doi.org/10.2308/JATA-2020-012, Forthcoming

47 Pages Posted: 14 Jul 2021

See all articles by Aaron Mandell

Aaron Mandell

University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

Date Written: June 24, 2021

Abstract

I review the research on master limited partnerships (“MLPs”) in the accounting, economics, and finance literature. I begin by outlining the scope of the review and providing a brief background on the structure, taxation, and governance of master limited partnerships. Next, I describe the various sources from which MLP data is derived. I then review the research, aggregating it into four broad categories: (1) taxes and organizational form; (2) taxes, capital structure, and payout policy; (3) valuation; and (4) governance research. Within each section, I present possible avenues for future research in accounting, economics, and finance.

Keywords: Master Limited Partnerships, Taxation, Organizational Form, Governance

JEL Classification: G32, G34, G35

Suggested Citation

Mandell, Aaron, Master Limited Partnership Research in Accounting, Economics, and Finance (June 24, 2021). The Journal of the American Taxation Association. Available at: https://doi.org/10.2308/JATA-2020-012, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3873368

Aaron Mandell (Contact Author)

University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business ( email )

P.O. Box 742
3202 N. Maryland Ave.
Milwaukee, WI 53201-0742
United States

HOME PAGE: http://uwm.edu

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