Purpose – Self‐serve technologies (SSTs) provide many benefits such as speed, time and place convenience for the customer and reduced labour costs for the firm. The aim of this study is to consider whether these benefits are denoted by changes in the firms' stock price when SSTs are...

This paper develops a model of dynamic tax planning in which the implementation of a tax plan involves exercising the option regarding an irreversible investment or financing structure choice. The model is applied to a common estate freeze tax plan. Undertaking an estate freeze requires a...